Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 1) [electronic resou...
Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 1) [electronic resou...
Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 1) [electronic resource]: Inclusive Framework on BEPS: Action 14 / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2021.
Alternative title
Date
2021.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (58 p. )
Publication information
Publisher
Paris : OECD Publishing, 2021.
Date Published
2021.
Subjects
More information
Scope and Contents
Summary
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 interpretation and application of tax treaties. The...
Alternative Titles
Full title
Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 1) [electronic resource]: Inclusive Framework on BEPS: Action 14 / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Identifiers
Primary Identifiers
Record Identifier
74VKaOOMx8MM
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VKaOOMx8MM
Other Identifiers
ISBN
92-64-63929-2
MMS ID
991024376911602626
