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...

1. Introduction and overview / Philip Daniel. [et al.] -- 2. International corporate taxation and the extractive industries : principles, practice, problems / Michael Keen and Peter Mullins -- 3. An overview of tranfer pricing in extractive industries / Stephen E. Shay -- 4. Transfer pricing :...