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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| Format: | eBook |
| Language: | Inglés |
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Paris :
Organisation for Economic Co-operation and Development
2017.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project.
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703240906719 |
