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Language: en
Pages: 67
Pages: 67
Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument t
Language: en
Pages: 58
Pages: 58
Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
Language: en
Pages: 56
Pages: 56
Type: BOOK - Published: 2015-10-20 - Publisher: OCDE
Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to mod
Language: en
Pages: 63
Pages: 63
Type: BOOK - Published: 2014-09-16 - Publisher: OCDE
This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift
Language: en
Pages: 80
Pages: 80
Type: BOOK - Published: 2018-08-30 - Publisher: OECD Publishing
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP)