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...

Front Cover -- About the Authors -- Title Page -- Copyright -- Contents -- Tables and Figures -- Acknowledgements -- Acronyms and Abbreviations -- Introduction: From the Republic of Tahrir to the Republic of Fear? Theorising Revolution and Counter-Revolution in Egypt 2011-14 -- States and...