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The Glossary for Transport Statistics was published for the first time in 1994 with the purpose of assisting member countries during the collection of data on transport using the Common Questionnaire developed by the United Nations Economic Commission for Europe, the International Transport...
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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...
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