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  Miscellaneous 2020

Baseball playbook - MLI, MAP and mandatory binding arbitration

Source: National

Published Date: 11 Nov 2020

 

This presentation covers:

  • how arbitration works, with a focus on the final offer model adopted under most of Australia's DTAs, also known as the 'baseball' model
  • how taxpayers get to arbitration, and whether the prospect of arbitration can be expected to affect MAP
  • the tensions and complex decision making required in balancing domestic procedures for resolution with resolution achieved through MAP or arbitration
  • international experiences in tax arbitration.

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Author(s)

Individual Session

Baseball playbook - MLI, MAP and mandatory binding arbitration

Author(s): Martin Fry FTI
Materials from this session:

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Details

  • Published By: Martin Fry FTI
  • Published On:11 Nov 2020
  • Took place at:Online

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
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("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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