Making dispute resolution more effective - MAP peer review report, Austria (stage 1) : inclusive fra...
Making dispute resolution more effective - MAP peer review report, Austria (stage 1) : inclusive fra...
Making dispute resolution more effective - MAP peer review report, Austria (stage 1) : inclusive framework on BEPS : action 14 / OECD.
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2017.
Alternative title
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (72 pages)
Content type
text
Media type
computer
Carrier type
online resource
Publication information
Publisher
Paris : OECD Publishing, 2017.
Date Published
2017.
Subjects
More information
Scope and Contents
Summary
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 the interpretation and application of tax treaties....
Alternative Titles
Full title
Making dispute resolution more effective - MAP peer review report, Austria (stage 1) : inclusive framework on BEPS : action 14 / OECD.
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project
Identifiers
Primary Identifiers
Record Identifier
74VKVNpVzbVA
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VKVNpVzbVA
Other Identifiers
ISBN
9789264285750 (PDF)
DDC
341.484
MMS ID
991024157604802626
