Making Dispute Resolution More Effective - MAP Peer Review Report, Romania (Stage 2) (English, Oecd)
by Oecd
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Book Details
Publisher
OECD
Language
English
ISBN-13
9789264349988
ISBN-10
9264349987
Author
Oecd
About the Book
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. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology f…
ISBN: 9789264349988
ISBN-13: 9789264349988
ISBN-10: 9264349987
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Product ID: isbn-9789264349988
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