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...

In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals....