Making Dispute Resolution More Effective – Simplified Peer Review, Pakistan (Stage 1): Inclusive Framework on BEPS: Action 14
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 the...
