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 …

This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating … inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently … prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be …

The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main … challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks … tax planning schemes and their users. The recommendations provide the necessary flexibility to balance a country’s need …

manner consistent with the policy objectives of the overall tax system and the international legal obligations of the country …

The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by …

taxation. They do so by ensuring the consistent and proper implementation of tax treaties, including the effective and timely … to provide for mandatory binding arbitration in their bilateral tax treaties as a mechanism to guarantee that treaty …

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 …

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 …