Many studies have been done on the public finance aspects of tax evasion. Most of those studies have involved United States data, since so much data is publicly available. Fewer studies have examined ethical aspects of tax evasion, perhaps because of the belief that tax evasion is seldom, if...

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...

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...