The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules The authors wish to thank the anonymous peer reviewers for their comments as well as the editor-in-chief of the World Tax Journal, Professor Pasquale Pistone, for the opportunity to publish in this special issue in memoriam of our dear and esteemed colleague and friend, Professor Frans Vanistendael. They finally wish to … | Publicación