Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and 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...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and 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...

This information note has been prepared by the Forum on Tax Administration to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.

This dataset is a subset of the Revenue Statistics datavase which contains data on VAT own resources of the European communities, and Customs duties collected on behalf of the European Union, for 19 member countries of the European Union. Data comprises the years 1975 and above and is measured...

This dataset is a subset of the Revenue Statistics datavase which contains data on VAT own resources of the European communities, and Customs duties collected on behalf of the European Union, for 19 member countries of the European Union. Data comprises the years 1975 and above and is measured...

NGOs have moved out of the "amateur" world in which they were once confined into, in many cases, highly professional activities. This statistical analysis demonstrates that there are thousands of development NGOs in European countries with as much as $7.3 billion at their disposal. Supported by...

NGOs have moved out of the "amateur" world in which they were once confined into, in many cases, highly professional activities. This statistical analysis demonstrates that there are thousands of development NGOs in European countries with as much as 7.3 billion at their disposal. Supported by a...