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Tax Disputes Prevention and Resolution and Tax (Un)certainty: Two Interconnected Concepts within the Frame of the BEPS Action Plan

Katerina Savvaidou & Vasiliki Athanasaki

Public Finance Analysis / FinanzArchiv2025https://doi.org/10.1628/fa-2026-0003article
AJG 1ABDC B
Weight
0.50

What the paper says

The present study refers to two interconnected concepts, namely tax disputes preventionand resolution and tax (un)certainty. The study examines the international tax disputeresolution framework and more particularly Action 14 of the OECD Action Plan on theMutual Agreement Procedure (MAP) as well as the prevention and resolution of taxdisputes within the framework of the OECD Action Plan 2.0. Furthermore, the study alsofocuses on Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in theEuropean Union, as the EU answer towards tax uncertainty in the field of tax disputeresolution.

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https://doi.org/https://doi.org/10.1628/fa-2026-0003

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@article{katerina2025,
  title        = {{Tax Disputes Prevention and Resolution and Tax (Un)certainty: Two Interconnected Concepts within the Frame of the BEPS Action Plan}},
  author       = {Katerina Savvaidou & Vasiliki Athanasaki},
  journal      = {Public Finance Analysis / FinanzArchiv},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1628/fa-2026-0003},
}

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Tax Disputes Prevention and Resolution and Tax (Un)certainty: Two Interconnected Concepts within the Frame of the BEPS Action Plan

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.