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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/10012449948
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/10012451524
Persistent link: https://www.econbiz.de/10012451237
monitoring of the implementation of the Action 14 Minimum Standard by Germany. …
Persistent link: https://www.econbiz.de/10012452009
monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the …
Persistent link: https://www.econbiz.de/10012623757
by Japan, which is accompanied by a document addressing the implementation of best practices which can be accessed on the …
Persistent link: https://www.econbiz.de/10012451034