The UN Department of Economic and Social Affairs has launched a new Handbook on Avoidance and Resolution of Tax Disputes, which is available in English and Spanish versions.
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1.1 Purpose of the Handbook
1. This Handbook seeks to provide guidance on the various mechanisms that may be used to avoid tax disputes and, where such disputes arise, to resolve them.
2. The Handbook has been drafted primarily for the benefit of developing countries and, in particular, least developed countrie…