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Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1) : Inclusive Framework on BEPS: Action 14
2017
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...
Persistent link: https://www.econbiz.de/10012449948
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Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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...
Persistent link: https://www.econbiz.de/10012451524
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Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) : Inclusive Framework on BEPS: Action 14
OECD - 2021
monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the …
Persistent link: https://www.econbiz.de/10012623757
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Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2018
by Japan, which is accompanied by a document addressing the implementation of best practices which can be accessed on the …
Persistent link: https://www.econbiz.de/10012451034