OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 1) Inclusive Framework on BEPS: Action 14: Inclusive Framework on BEPS: Action 14
OECD
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 ...
年:
2019
出版社:
OECD Publishing
言語:
english
ページ:
100
ISBN 10:
9264309969
ISBN 13:
9789264309968
ファイル:
PDF, 5.44 MB
IPFS:
,
english, 2019