"This book on international tax multilateralism is composed of 11 chapters, which comprehensively discuss the meaning … erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful … assess international tax multilateralism, the book focuses on the OECD Multilateral Convention to Implement Tax 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 …