The Resource Action 14: making dispute resolution mechanisms more effective

Action 14: making dispute resolution mechanisms more effective

Label
Action 14: making dispute resolution mechanisms more effective
Title
Action 14: making dispute resolution mechanisms more effective
Creator
Subject
Language
eng
Summary
The 2013 base erosion and profit shifting (BEPS) Action Plan recognised that "actions to counter BEPS must be complemented with actions that ensure certainty and predictability for business". The authors track the work of Action 14 of the BEPS Action Plan, which called for work to improve the effectiveness of the mutual agreement procedure (MAP) and thereby address obstacles that currently prevent countries from solving treaty-related disputes and minimise as much as possible elements of uncertainty related to the interpretation and application of novel rules resulting from the other work on BEPS issues
Citation source
In: International tax review. - London. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Barret, E
  • Lio, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • dispute resolution
  • MAP
Label
Action 14: making dispute resolution mechanisms more effective
Instantiates
Publication
Label
Action 14: making dispute resolution mechanisms more effective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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