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 …

In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms … tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax … rates and tax burdens in OECD countries. The study concludes that all current measures reviewed have at least some important …

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income …

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual … shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the …