Making dispute resolution more effective - MAP peer review report, Korea (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...
Corporate Authors: | , |
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Format: | Book |
Language: | English |
Published: |
Paris :
OECD Publishing,
2018
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Series: | OECD/G20 Base Erosion and Profit Shifting Project (Series)
OECD/G20 Base Erosion and Profit Shifting Project, |
Subjects: |
Internet
This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.Duke University
Call Number: |
ISIL:US-NCD |
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