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Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2) : Inclusive Framework on BEPS: Action 14
OECD - 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...
Persistent link: https://www.econbiz.de/10013458044
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Tax Challenges Arising from Digitalisation – Economic Impact Assessment : Inclusive Framework on BEPS
OECD - 2020
challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 … the tax challenges arising from the digitalisation of the economy. …
Persistent link: https://www.econbiz.de/10012452462