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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Oman (Stage 2) Inclusive Framework on BEPS

Action 14

... guidance clearly and comprehensively explains how a taxpayer can make a MAP request and what information and ... transfer pricing cases, anti-abuse provisions, multilateral disputes, bona fide foreign-initiated self-adjustments ...

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