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BEPS Action 14:Mutual Agreement Procedure

  • Writer: Ankit Jain
    Ankit Jain
  • Dec 14, 2021
  • 1 min read

The BEPS Action 14 Minimum Standard seeks to improve the resolution of tax-related disputes between jurisdictions. Inclusive Framework jurisdictions have committed to have their compliance with the minimum standard reviewed and monitored by its peers through a robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.



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