The Resource Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft

Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft

Label
Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft
Title
Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft
Creator
Subject
Language
eng
Summary
In July 2004, the OECD Committee on Fiscal Affairs released a progress report on its work on improving the resolution of cross-border tax disputes. The report, entitled ?Improving the Process for Resolving International Tax Disputes? included various proposals aimed at improving the way that tax treaty disputes are resolved through the mutual agreement procedure (MAP). A number of these proposals referred to future work to be carried on by the Committee. This note is the result of the follow-up work on these proposals that was carried on by the Joint Working Group that was set up by the Committee on Fiscal Affairs to examine ways of improving the effectiveness of the MAP, including the consideration of other dispute resolution techniques which might be used to supplement the operation of the MAP. It includes various draft changes to the OECD Model Tax Convention as well as a proposal for an online Manual on Effective Mutual Agreement Procedure (MEMAP)
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Joint Working Group
http://library.link/vocab/subjectName
  • OECD
  • MAP
  • dispute resolution
Label
Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft
Instantiates
Publication
Extent
43 p.
Label
Proposals for improving mechanisms for the resolution of tax treaty disputes : public discussion draft
Publication
Extent
43 p.

Library Locations

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