Mutual Agreement Procedure Profiles
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/topics/sub-issues/dispute-resolution-in-cross-border-taxation/mutual-agreement-procedure-profiles.html
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With the aim of improving transparency, the OECD publishes country Mutual Agreement Procedure (MAP) Profiles, which contain information about Competent Authority contact details, domestic guidelines for MAP and other useful guidance for tax authorities and taxpayers. Below are the new MAP profiles of the OECD/G20 Inclusive Framework on BEPS.
