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 language | English |
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Pages (from-to) | 535-544 |
Journal | Bulletin for International Taxation |
Volume | 72 |
Issue number | 9 |
Publication status | Published - 18 Jul 2020 |