Making Dispute Resolution More Effective - MAP Peer Review Report, Tunisia (Stage 2)

by Organisation for Economic Co-operation and Development

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 interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated...

• Format: Paperback
• Language: English
• ISBN: 9264790594
• ISBN13: 9789264790599
• Release Date: April 2022
• Publisher: Org. for Economic Cooperation & Development
• Length: 88 Pages
• Weight: 0.48 lbs.
• Dimensions: 0.2" x 8.3" x 11.0"