Making Dispute Resolution More Effective - MAP Peer Review Report, Luxembourg (Stage 1) : Inclusive Framework on BEPS: Action 14

Making Dispute Resolution More Effective - MAP Peer Review Report, Luxembourg (Stage 1) Inclusive Framework on BEPS: Action 14

Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to t...

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Detalles Bibliográficos
Autor principal: OECD (author)
Autor Corporativo: OECD, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organisation for Economic Co-operation and Development 2017.
Colección:OECD/G20 Base Erosion and Profit Shifting Project.
Materias:
Double taxation.
Taxation > Law and legislation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703240906719

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