Noonan CPlekhanova V2024-07-152024-07-152023-04-28Noonan C, Plekhanova V. (2023). MANDATORY BINDING DISPUTE RESOLUTION IN THE BASE EROSION AND PROFIT SHIFTING (BEPS) TWO PILLAR SOLUTION. International and Comparative Law Quarterly. 72. 2. (pp. 437-476).0020-5893https://mro.massey.ac.nz/handle/10179/70179Binding taxpayer-initiated international dispute resolution has traditionally played a minor role in the international tax system. Despite being long pursued by corporate interests and increasingly accepted by developed countries, international tax arbitration has remained less developed and less respectful of private interests than investor–State arbitration. The binding multilateral dispute settlement endorsed by over 130 countries as part of the Organisation for Economic Co-operation and Development's Two Pillar Solution to issues raised under Action 1 of the Base Erosion and Profit Shifting (BEPS) project marks a change and is noteworthy at a time when some States are reconsidering their consent to the international adjudication of trade and investment disputes. The design of international dispute settlement in the Two Pillar Solution, and the focus on the protection of multinationals from juridical double taxation, displays little appreciation of the experience with dispute settlement in international trade and investment over the past two decades.(c) 2023 The Author/sCC BY 4.0https://creativecommons.org/licenses/by/4.0/Mutual Agreement Proceduresarbitrationdispute settlementsinternational income taxationBase Erosion and Profit ShiftingBEPSTwo Pillar SolutionWorld Trade Organizationinvestment treatiesinvestor–State dispute settlementsJournal article10.1017/S00205893230001181471-6895journal-article437-476