Sécurité juridique en matière fiscale : l’OCDE publie de nouvelles statistiques sur les différends fiscaux, montrant des résultats positifs mais des défis persistants

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

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At the 7th OECD Tax Certainty Day held today, the OECD released new statistics on Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangement (APAs), providing a comprehensive view of how jurisdictions resolve cross-border tax disputes and prevent double taxation.