Arbitration may be an option in cross-border tax disputes if other attempts to resolve the disagreement fail.

OECD countries have agreed to broaden the mechanisms available to companies and individuals involved in cross-border disputes over taxation by introducing the possibility of arbitration if other attempts to resolve disagreements fail.

Further information is available at http://www.oecd.org/document/40/0,2340,en_2649_37427_38057000_1_1_1_37427,00.html.