The Mutual Agreement Procedure: A Swiss Perspective on Aspects of Action 14 of the OECD/G20 Base Erosion and Profit Shifting Initiative

Jessica Salom, Pascal Duss

Research output: Contribution to journalArticlepeer-review

Abstract

In this article, the authors consider aspects of the Minimum Standards and Best Practices regarding the mutual agreement procedures contained in the Final Report on Action 14 of the OECD/G20 Base Erosion and Profit Shifting initiative and put them in context with the Swiss law and practice in this field.
Original languageEnglish
Pages (from-to)535-544
JournalBulletin for International Taxation
Volume72
Issue number9
Publication statusPublished - 18 Jul 2020

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