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 …

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate … of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then … group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed …