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 …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …

Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax … standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD … Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax …