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Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Making Dispute Resolution More Effective - MAP Peer Review Report, Trinidad and Tobago (Stage 1)

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

Paperback

Investing & Finance

ISBN10: 926467876X
ISBN13: 9789264678767
Publisher: OECD
Published: Mar 8 2021
Pages: 60
Weight: 0.35
Height: 0.12 Width: 8.25 Depth: 11.00
Language: English
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.

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