Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...

This study on Human Resource Management (HRM) in States Affected by Fragility and/or Conflict has been produced by the INCAF Secretariat in response to a request made by the INCAF Task Team on Implementation and Reform during its meetings of 25-26 March 2014. The purpose of this publication is...