Making dispute resolution more effective : MAP peer review report Liechtenstein. Stage 2.

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 i...

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Bibliographic Details
Format: Book
Language:English
Published: Paris, OECD Publishing, 2020
Series:OECD/G20 Base Erosion and Profit Shifting Project (Series)
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