Making Dispute Resolution More Effective – Simplified Peer Review, Nigeria (Stage 1): Inclusive Framework on BEPS: Action 14
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
下载链接：
https://www.oecd.org/en/publications/making-dispute-resolution-more-effective-simplified-peer-review-nigeria-stage-1_c9e066d0-en.html
下载链接
链接失效反馈官方服务：
资源简介：
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...
依据税基侵蚀和利润转移（Base Erosion and Profit Shifting, BEPS）第14项行动计划，经合组织（OECD）/二十国集团（G20）BEPS包容性框架的成员已承诺落实一项最低标准，以强化相互协商程序（Mutual Agreement Procedure, MAP）的有效性与运行效率。相互协商程序被纳入《经合组织税收协定范本》第25条，该条款要求各国致力于解决与……相关的争端
