Long abstract

Dispute Resolution: Country Profiles

With the aim of improving transparency, the OECD has decided to make available to the public, via its website, “Country Profiles on Mutual Agreement Procedures” of all OECD member countries, which would contain information about the Competent Authorities’ contact details, domestic guidelines for MAP and other useful information both for tax authorities and taxpayers.

Draft Progress Report that describes three different kinds of proposals for improving dispute resolution.

2004 Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes