Guest Lecture by Adv. Mirza Gulzar Ahmed Beg (Faculty of Law, University of Delhi, INDIA)
The Faculty of Law and Administration, University of Gdańsk, is pleased to invite you to a Guest Lecture by Adv. Mirza Gulzar Ahmed Beg from Faculty of Law, University of Delhi, India.
📖 Lecture Topic: "Mutual Agreement Procedure (Dispute Resolution Mechanism in International Taxation)”
📅 Date: Monday, October 12, 2026
⏰ Time: 10:15 – 12:00 CET
💻 Format: Online
The Mutual Agreement Procedure under Article 25 of the OECD and UN Model Conventions is the principal treaty mechanism for resolving international tax disputes. It permits taxpayers to invoke state-to-state negotiation against taxation contrary to a convention yet obliges competent authorities only to endeavour to agree. The taxpayer initiates the process but is not a party to it and has no remedy if it fails. This paper assesses whether the BEPS Action 14 minimum standard and mandatory arbitration under MLI Part VI and Directive (EU) 2017/1852 have transformed MAP's character or merely disciplined its administration.
Join us to gain valuable insights into the Mutual Agreement Procedure (Dispute Resolution Mechanism in International Taxation), presented by an experienced academic with a global perspective.
How to Participate:
If you wish to attend, please contact us at siapl@ug.edu.pl to receive the event link.
We warmly welcome all members and friends of our Faculty community to this engaging and thought-provoking session!