Making Dispute Resolution More Effective – MAP Peer Review Report, Romania (Stage 2): Inclusive Framework on BEPS: Action 14
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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Under Action 14, countries 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 interpretation and application of tax treaties....
