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 the interpretation and application of tax treaties. The Action …

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 the interpretation and application of tax treaties. The Action …

services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform … sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into …. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration …

respect to the exchange of information in the possession of banks and other financial institutions for tax purposes. …