Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 2): Inclusive Framework on BEPS: Action 14

Organisation for Economic Co-operation and Development2026-02-07 收录

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This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.

本报告呈现了澳大利亚落实行动14最低标准（Action 14 Minimum Standard）的第二阶段同行监测工作成果，同时随附一份阐述最佳实践落实情况的配套文件。