Making dispute resolution more effective - MAP peer review report, France (stage 2) : inclusive framework on BEPS Action 14

Making dispute resolution more effective - MAP peer review report, France (stage 2) inclusive framework on BEPS Action 14

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 i...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2020.
Colección:OECD/G20 Base Erosion and Profit Shifting Project.
Materias:
Dispute resolution (Law)
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704673706719

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