Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 1) Inclusive Framework on BEPS: Action 14
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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Format: | Elektronisch E-Book |
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Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2020
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Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
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Schlagworte: | |
Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 URL des Erstveroeffentlichers |
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