Although tax treaties generally seek to avoid cross-border double taxation by providing a series of rules to allocate tax revenues between the contracting states, the number and magnitude of cases of double taxation connected to disputes on how these allocation rules should be applied continue to grow. This course provides general background regarding the nature of current tax treaty disputes and the practical difficulties encountered in their resolution. It considers the tools currently available for the resolution of such disputes under bilateral tax treaties and other agreements, including the mutual agreement procedure conducted by the competent authorities, advance pricing agreements under bilateral treaties, and the EU instruments to prevent double taxation, including the multilateral convention on arbitration and the directive on dispute resolution mechanism on tax in the EU. The course also discusses the recent OECD and UN consideration of mechanisms to improve dispute resolution, including the broader adoption of mandatory, binding arbitration and the new dispute resolution mechanisms proposed in the context of Pillar One and Pillar Two of the OECD/G20 Inclusive Framework Project on addressing the tax challenges arising from the digitalisation of the economy.