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 Action 14, jurisdictions 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...

This publication provides comprehensive information on the regulatory and institutional frameworks governing nuclear activities in the United Kingdom. It examines the general regulatory regime, including mining, radioactive substances and equipment, nuclear installations, trade in nuclear...

The analysis of the inner workings of the firm has been largely absent from economic assessments of environmental policy. In an effort to partly fill this vacuum, this book summarises the results of an OECD project which collected and analysed data from over 4,000 facilities in seven OECD...