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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...
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OECD's 2000 review of Bulgaria's agricultural policies. It finds that with open trade and few price-distorting policies, Bulgaria is well on the route to laying down a sound foundation for improving the efficiency and competitiveness of its agro-food sector in preparation for accession to the...
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This report surveys the legal provisions and the institutions in place in Bulgaria to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced, in both the public and private sectors, to prevent and detect acts of bribery of foreign...
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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...
Persistent link: https://www.econbiz.de/10012451556