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

by Oecd
Save 6% Save 6%
Current price ₹1,720.00
Original price ₹1,831.00
Original price ₹1,831.00
Original price ₹1,831.00
(-6%)
₹1,720.00
Current price ₹1,720.00

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Book cover type: Paperback
  • ISBN13: 9789264678767
  • Binding: Paperback
  • Subject: N/A
  • Publisher: OECD
  • Publisher Imprint: OECD
  • Publication Date:
  • Pages: 60
  • Original Price: USD 18.68
  • Language: English
  • Edition: N/A
  • Item Weight: 159 grams
  • BISAC Subject(s): Taxation / General

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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