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Baseball playbook - MLI, MAP and mandatory binding arbitration video

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Member Price: $99.00
Non Member Price: $121.00

Publication date: 11 Nov 20 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This video 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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Baseball playbook - MLI, MAP and mandatory binding arbitration
Author(s):  Martin FRY

Author profile

Martin Fry FTI
Martin Fry, FTI, is the Practice Leader of the Allens Tax Group. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. In recent years, Martin has focused on contentious transfer pricing matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne. - Current at 12 May 2021
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This was presented at 2020 National Resources Tax Conference Online .

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