Similar Search Results

OECD - 2017

Persistent link: https://www.econbiz.de/10011811482

Making Dispute Resolution More Effective – MAP Peer Review Report, Germany (Stage 1) : Inclusive Framework on BEPS: Action 14

OECD - 2017

of the implementation of the Action 14 Minimum Standard by Germany. …

Persistent link: https://www.econbiz.de/10012451237

United States (stage 1)

OECD - 2017

Persistent link: https://www.econbiz.de/10011763398

Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1) : Inclusive Framework on BEPS: Action 14

2017

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...