Abstract

In the contemporary world, the use of Alternative Dispute Resolution (ADR) in settling disputes is gaining momentum. Examining the aptness of this method in resolving tax matter is, therefore, the main aim of this chapter. At the completion of the discussion in this part, readers are expected to i. know what Alternative Dispute Resolution (ADR) is all about ii. know the available Alternative Dispute Resolution (ADR) mechanisms iii. appreciate the merits of using Alternative Dispute Resolution (ADR) in resolving tax disputes.

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