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...

Europe's smallest states and anomalous geographical areas -- Transfrontier relationships in Europe -- The Pyrenean co-principality of Andorra -- Europe's alpine mini-state : the Principality of Liechtenstein -- Large luxury and tiny grandeur : the Principality of Monaco -- More than just a...

"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...

Health care has to make transitions to be truly effective in the modern world. A change in paradigm is needed. This requires that value - defined as the health outcome for a particular medical condition per unit of cost expended - must be applied and added to health care, and health care itself...

This Technical Note reviews the International Organization of Securities Commissions’s (IOSCO) Objectives and Principles of Securities Regulation for Monaco. It reveals that overall, there has been progress in implementing the Offshore Financial Center assessment recommendations in most areas...

This report contains the “Phase 2: Implementation of the Standard in Practice” review for Monaco, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....