Making Dispute Resolution More Effective – Full Peer Review, Liechtenstein (Cycle 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, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to...
