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BEPS Action 14

Make dispute resolution mechanisms more effective

Description of this action in OECD's Action Plan (July 2013)

Develop solutions to address obstacles that prevent countries from solving treaty-related disputes under MAP, including the absence of arbitration provisions in most treaties and the fact that access to MAP and arbitration may be denied in certain cases.

Expected output and deadline for this action in OECD's Action Plan (July 2013)

Expected output: Changes to the Model Tax Convention
Deadline: September 2015

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