Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which he
Organisation for Economic Co-operation and Development80
Esta es la octava edición de la versión abreviada de la publicación titulada “Modelo de convenio tributario sobre la renta y el patrimonio” Esta versión abreviada incluye el texto del Modelo de conven
Organisation for Economic Co-operation and Development50
Appendix A includes an analysis of conclusion and amendment dates of tax treaties. It is part of the thesis "A Multilateral Agreement for International Taxation: Designing an...
Database related to article. In the article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI) in terms of states...