Making Dispute Resolution More Effective - MAP Peer Review Report, Thailand (Stage 2) Inclusive Framework on BEPS: Action 14
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2022.
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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/alma991009704818706719 |
