The Resource Action 14 : resolving cross-border tax disputes through the mutual agreement procedure

Action 14 : resolving cross-border tax disputes through the mutual agreement procedure

Label
Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
Title
Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
Creator
Subject
Language
eng
Summary
This article discusses how taxpayers can leverage the emphasis on the mutual agreement procedure (MAP) and mandatory binding arbitration in action 14 of the base erosion and profit-shifting (BEPS) project to efficiently resolve active or potential MAP cases
Citation source
In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 8 ; p. 695-700
Language note
English
Label
Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
Instantiates
Publication
Label
Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
Publication

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      52.37366609999999 4.9336932
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