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The global crisis of 2008-09 went in hand with sharp fluctuations in capital flows. To some extent, these fluctuations may have been attributable to uncertainty-averse investors indiscriminately selling assets about which they had poor information, including those in geographically distant...
Persistent link: https://www.econbiz.de/10009691014
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 100 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …
Persistent link: https://www.econbiz.de/10012449023
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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/10012449948
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/10012451524