Dispute resolution in cross-border taxation
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/dispute-resolution-in-cross-border-taxation.html
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Under BEPS Action 14 jurisdictions have developed a minimum standard with respect to treaty-related disputes, committed to its rapid implementation and agreed to ensure its effective implementation trough the establishment of a robust peer-based monitoring mechanism. The minimum standard is complemented by a set of best practices.
