Dispute Tools Needed Amid Global Tax Deal, Swedish Official Says

Better access to dispute resolution tools in treaties is critical as countries implement major tax changes, including an agreement to overhaul global tax rules, a senior Swedish ministry official said Friday.

“This is one of the most important issues, especially with more complex rules coming in a more complex world,” Ingela Willfors, director of tax and customs at Sweden’s Ministry of Finance, said at the International Fiscal Association conference in Amsterdam.

Willfors said she is seeing more anti-abuse provisions with penalties disallowing access to mutual agreement procedures (MAP), an international dispute resolution tool for countries to solve double taxation.

• There ...