Making dispute resolution more effective - MAP peer review report, Luxembourg (stage 1) : inclusive framework on BEPS : action 14 /

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 t...

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Bibliographic Details
Corporate Authors: Organisation for Economic Co-operation and Development (Author), SourceOECD (Online service)
Format: Book
Language:English
Published: Paris : OECD Publishing, 2017
Series:OECD/G20 Base Erosion and Profit Shifting Project (Series)
OECD/G20 Base Erosion and Profit Shifting Project,
Subjects:

Internet

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Duke University

Holdings details from Duke University
Call Number: ISIL:US-NCD