The BMG has produced comments to the public consultation on the Issue Note of Workstream III negotiating the protocol on dispute prevention and resolution.

The increasing complexity of cross-border transactions has led to a surge in international tax disputes, arising in multiple forums—including mutual agreement procedures (MAPs), investor-state dispute settlement (ISDS), and WTO adjudication. While MAPs under tax treaties aim to resolve double taxation conflicts, they have proven ineffective, particularly for developing countries. Binding arbitration, introduced under the OECD’s Multilateral Instrument (MLI), remains unpopular among developing nations due to sovereignty concerns, with few cases actually proceeding to arbitration. Meanwhile, ISDS claims—constituting 15% of known cases (2000–2021)—pose significant risks, as seen in high-value awards like “Yukos v. Russia” ($50 billion). 

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