The Resource The legal nature of the mutual agreement procedure under the OECD Model Convention - I

The legal nature of the mutual agreement procedure under the OECD Model Convention - I

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The legal nature of the mutual agreement procedure under the OECD Model Convention - I
Title
The legal nature of the mutual agreement procedure under the OECD Model Convention - I
Creator
Subject
Summary
The importance of the mutual agreement procedure article in double taxation agreements has been increasing in direct proportion to the attention given to transfer pricing throughout the world, and it is likely to continue to increase. This article considers the legal nature of the mutual agreement procedure in Australia, Belgium, Canada, France, Germany, Japan, the Netherlands, Sweden, Switzerland, the United Kingdom and the USA
Citation source
In: British Tax Review. - London. - (1979),
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Avery Jones, J.F.
Language note
English
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  • OECD Model
  • MAP
Label
The legal nature of the mutual agreement procedure under the OECD Model Convention - I
Instantiates
Publication
Label
The legal nature of the mutual agreement procedure under the OECD Model Convention - I
Publication

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