BEPS Action 14: OECD detail on 'MAP' procedures – Tax Journal magazine

On 20 October 2016, the OECD released further documents relating to the Mutual Agreement Procedure (MAP) under BEPS Action 14. 

There will be a short term opportunity to contribute to reviews of the MAP machinery in specific countries, commencing later this year. OECD proposals on binding arbitration will also follow later in the year, and the EU Commission has published a related proposal for all disputes in the EU.

Read the full articleBEPS Action 14: OECD detail on 'MAP' procedures – Tax Journal magazine


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