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by Belgium, which is accompanied by a document addressing the implementation of best practices. …
Persistent link: https://www.econbiz.de/10012449941
Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed …
Persistent link: https://www.econbiz.de/10012451581
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/10012449944
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/10012451540