Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) Inclusive Framework on BEPS: Action 14 /
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...
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| Format: | Electronic Book |
| Language: | English |
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Paris :
OECD Publishing,
2022
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project
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ISIL:US-CST |
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