This paper focuses on commenting on two separate aspects: (i) whether the current international tax environment that is …) whether the BEPS Project might actually foster some sort of “International Tax Imperialism.” This term being understood to … mean the exportation of developed countries tax patterns to developing economies in way that favor the former …

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 …