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Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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 …
Persistent link: https://www.econbiz.de/10012451563
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Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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 …
Persistent link: https://www.econbiz.de/10012451649
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China (stage 1)
OECD - 2019
Persistent link: https://www.econbiz.de/10012175339
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Hong Kong, China (stage 1)
OECD - 2019
Persistent link: https://www.econbiz.de/10012175607
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Aggressive Tax Planning based on After-Tax Hedging
OECD - 2013
Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …
Persistent link: https://www.econbiz.de/10015082263
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Technology Tools to Tackle Tax Evasion and Tax Fraud
OECD - 2017
Persistent link: https://www.econbiz.de/10015082453
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Neutralising the effects of hybrid mismatch arrangements : [action 2: 2014 deliverable]
2014
Persistent link: https://www.econbiz.de/10010414846