Making Dispute Resolution More Effective – Full Peer Review, Croatia (Cycle 1): Inclusive Framework on BEPS: Action 14

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to...

在税基侵蚀和利润转移（Base Erosion and Profit Shifting, BEPS）第14项行动计划框架下，经济合作与发展组织（Organisation for Economic Co-operation and Development, OECD）与二十国集团（G20）包容性框架成员承诺落实一项最低标准，以提升相互协商程序（MAP）的实效性与运行效率——该程序专为解决税收协定解释相关的争议而设立。相互协商程序（MAP）已被纳入《经合组织税收协定范本》第25条，要求各成员国……