Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1)
Under Action 14, countries 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 the i...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris
2017
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703568806719 |
