{"id":"https://openalex.org/W4389987846","doi":"https://doi.org/10.59403/22yqkah","title":"The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules","display_name":"The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules","publication_year":2022,"publication_date":"2022-06-30","ids":{"openalex":"https://openalex.org/W4389987846","doi":"https://doi.org/10.59403/22yqkah"},"language":"en","primary_location":{"id":"doi:10.59403/22yqkah","doi":"https://doi.org/10.59403/22yqkah","is_oa":false,"landing_page_url":"https://doi.org/10.59403/22yqkah","pdf_url":null,"source":{"id":"https://openalex.org/S4390296984","display_name":"World Tax Journal","issn_l":"1878-4917","issn":["1878-4917","2352-9237"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://serval.unil.ch/notice/serval:BIB_4D5B633544CF","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004583182","display_name":"Robert J. Danon","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R.J. Danon","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040341954","display_name":"Daniel Gutmann","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"D. Gutmann","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031697513","display_name":"Guglielmo Maisto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"G. Maisto","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"A.M. Jim\u00e9nez","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"A.M. Jim\u00e9nez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.5208,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.90122592,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"14","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12040","display_name":"International Arbitration and Investment Law","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/global-minimum-tax","display_name":"global minimum tax","score":0.9330000281333923},{"id":"https://openalex.org/keywords/oecd-model-tax-convention","display_name":"OECD Model Tax Convention","score":0.6309999823570251},{"id":"https://openalex.org/keywords/tax-dispute-resolution","display_name":"tax dispute resolution","score":0.6850000023841858},{"id":"https://openalex.org/keywords/reciprocity","display_name":"reciprocity","score":0.8579999804496765},{"id":"https://openalex.org/keywords/multilateral-tax-treaties","display_name":"multilateral tax treaties","score":0.4690000116825104},{"id":"https://openalex.org/keywords/international-tax-coordination","display_name":"international tax coordination","score":0.5350000262260437},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.4699999988079071}],"concepts":[{"id":"https://openalex.org/C2775899829","wikidata":"https://www.wikidata.org/wiki/Q3109007","display_name":"Globe","level":2,"score":0.8931305408477783},{"id":"https://openalex.org/C2780608745","wikidata":"https://www.wikidata.org/wiki/Q367293","display_name":"Convention","level":2,"score":0.612025260925293},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.5431129336357117},{"id":"https://openalex.org/C169903001","wikidata":"https://www.wikidata.org/wiki/Q3264987","display_name":"Reciprocity (cultural anthropology)","level":2,"score":0.5377780199050903},{"id":"https://openalex.org/C2779010840","wikidata":"https://www.wikidata.org/wiki/Q131569","display_name":"Treaty","level":2,"score":0.5019900798797607},{"id":"https://openalex.org/C160151201","wikidata":"https://www.wikidata.org/wiki/Q207946","display_name":"Arbitration","level":2,"score":0.4872376024723053},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46001172065734863},{"id":"https://openalex.org/C131676636","wikidata":"https://www.wikidata.org/wiki/Q5282696","display_name":"Dispute resolution","level":2,"score":0.45552998781204224},{"id":"https://openalex.org/C2781271479","wikidata":"https://www.wikidata.org/wiki/Q1242841","display_name":"Tax treaty","level":4,"score":0.42369508743286133},{"id":"https://openalex.org/C2780661485","wikidata":"https://www.wikidata.org/wiki/Q239768","display_name":"Vienna Convention on the Law of Treaties","level":4,"score":0.415616512298584},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.36974036693573},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3522154986858368},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33044081926345825},{"id":"https://openalex.org/C55447825","wikidata":"https://www.wikidata.org/wiki/Q4394526","display_name":"International law","level":2,"score":0.31966331601142883},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.1829049289226532},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.15422195196151733},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.12711778283119202},{"id":"https://openalex.org/C185436325","wikidata":"https://www.wikidata.org/wiki/Q4394526","display_name":"Public international law","level":3,"score":0.1105305552482605},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C118487528","wikidata":"https://www.wikidata.org/wiki/Q161437","display_name":"Ophthalmology","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.59403/22yqkah","doi":"https://doi.org/10.59403/22yqkah","is_oa":false,"landing_page_url":"https://doi.org/10.59403/22yqkah","pdf_url":null,"source":{"id":"https://openalex.org/S4390296984","display_name":"World Tax Journal","issn_l":"1878-4917","issn":["1878-4917","2352-9237"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:serval.unil.ch:BIB_4D5B633544CF","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_4D5B633544CF","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal, vol. 14, no. 3, pp. 489-515","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:iris.unil.ch:iris/110831","doi":null,"is_oa":true,"landing_page_url":"https://iris.unil.ch/handle/iris/110831","pdf_url":"https://iris.unil.ch/bitstreams/a6d3f195-f4a0-42c7-8cce-32a2142ea669/download","source":{"id":"https://openalex.org/S7407055444","display_name":"IRIS","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:serval.unil.ch:BIB_802AFC6093F1","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_802AFC6093F1","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"World tax Journal, vol. 14, no. 3, pp. 489-515","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:serval.unil.ch:BIB_4D5B633544CF","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_4D5B633544CF","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal, vol. 14, no. 3, pp. 489-515","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4389987846.pdf","grobid_xml":"https://content.openalex.org/works/W4389987846.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W2112299828","https://openalex.org/W2795393248","https://openalex.org/W2919822624","https://openalex.org/W3085114927","https://openalex.org/W4234482498","https://openalex.org/W4389987994","https://openalex.org/W4390285964","https://openalex.org/W4390286182","https://openalex.org/W4390286220","https://openalex.org/W4390286318","https://openalex.org/W4390286341","https://openalex.org/W4390287340","https://openalex.org/W4406785863","https://openalex.org/W4406785874"],"related_works":["https://openalex.org/W7028862871","https://openalex.org/W4394586787","https://openalex.org/W4389987791","https://openalex.org/W7005051282","https://openalex.org/W4412749603","https://openalex.org/W4318826513","https://openalex.org/W7135963573","https://openalex.org/W3161911704","https://openalex.org/W4394586769","https://openalex.org/W4394586780"],"abstract_inverted_index":{"The":[0,127,208],"implementation":[1],"of":[2,17,32,137,142,149,155,173,188,191,224,260],"the":[3,21,24,47,54,66,121,143,147,156,166,174,186,189,199,212,220,225,258,261],"G20/OECD":[4],"global":[5],"minimum":[6],"tax":[7,269],"(\u201cGloBE\u201d)":[8],"raises":[9],"an":[10,29,84],"immediate":[11],"and":[12,43,169,193,222,238,256,268],"practical":[13],"challenge":[14],"in":[15,83,132,205,217,239],"terms":[16],"dispute":[18,92,161],"resolution.":[19],"On":[20,46],"one":[22],"hand,":[23,49],"GloBE":[25,55,67,100,118,226,262],"framework":[26,214,263],"will":[27,57,69,95],"require":[28],"unprecedented":[30],"degree":[31],"coordination":[33],"between":[34,233],"jurisdictions":[35,234],"with":[36,219,249],"naturally":[37],"a":[38,62,112,124,133,150,159,240],"high":[39],"potential":[40],"for":[41,123,264],"bilateral":[42],"multilateral":[44],"disputes.":[45,101],"other":[48,250],"it":[50],"is":[51,215],"foreseen":[52],"that":[53,211],"rules":[56,168],"not":[58],"be":[59,70,96,247],"incorporated":[60,164],"into":[61,73,165],"Multilateral":[63,125],"Convention.":[64,126],"Rather,":[65],"architecture":[68],"exclusively":[71],"transposed":[72],"domestic":[74,160],"laws":[75],"through":[76],"so-called":[77],"\u201cmodel":[78],"rules\u201d.":[79],"Therefore,":[80],"at":[81],"least":[82],"initial":[85],"phase,":[86],"no":[87],"ad":[88],"hoc":[89],"international":[90],"binding":[91],"resolution":[93,162],"mechanism":[94,163],"available":[97],"to":[98,104,116,182,231,254],"solve":[99,117],"In":[102],"order":[103],"address":[105],"this":[106,109],"pressing":[107],"challenge,":[108],"article":[110,138,171],"proposes":[111],"readily":[113],"workable":[114],"solution":[115,244],"disputes":[119],"without":[120],"need":[122],"model":[128,167],"advocated":[129],"here":[130],"consists":[131],"(i)":[134],"reinforced":[135],"interpretation":[136],"25(3)":[139,172],"second":[140],"sentence":[141],"OECD":[144,175],"Model":[145,176,227],"on":[146,185,198,201],"basis":[148,187],"subsequent":[151],"practice":[152],"(article":[153],"31(3)(b)":[154],"VCLT),":[157],"(ii)":[158],"mirroring":[170],"which":[177,194,229],"would":[178,195],"also":[179,246],"(iii)":[180],"apply":[181],"non-treaty":[183],"situations":[184],"principle":[190],"reciprocity":[192],"(iv)":[196],"rely":[197],"Convention":[200],"Mutual":[202],"Administrative":[203],"Assistance":[204],"Tax":[206],"Matters.":[207],"authors":[209],"find":[210],"proposed":[213],"particularly":[216],"line":[218],"object":[221],"purpose":[223],"Rules":[228],"are":[230],"operate":[232],"as":[235],"\u201cmirror":[236],"legislations\u201d":[237],"synchronized":[241],"fashion.":[242],"This":[243],"may":[245],"combined":[248],"mechanisms":[251],"currently":[252],"discussed":[253],"simplify":[255],"enhance":[257],"certainty":[259],"both":[265],"MNE":[266],"groups":[267],"administrations.":[270]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-12-21T00:00:00"}
