Making Dispute Resolution More Effective - MAP Peer Review Report, Trinidad and Tobago (Stage 1)

von Oecd

60 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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 for the peer review and monitoring process.

• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen Steuerplanung und Compliance
• ISBN: 9789264678767
• Sprache: Englisch
• Erscheinungsdatum: 08.03.2021
• Größe: 280 x 210 mm
• Verlag: OECD