Mutual agreement procedure as a legal instrument for interaction between taxpayers and tax authorities
Journal Title: Право та державне управління - Year 2018, Vol 1, Issue 1
Abstract
The article reveals the essence and characteristics of the mutual agreement procedure as a legal instrument for interaction between taxpayers and tax authorities, comparative characteristics of the OECD Model Tax Convention on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries.
Authors and Affiliations
М. В. Кармаліта, А. А. Харченко
Keywords
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