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Annex to Chapter IV. Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (“MAP APAs”)

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2010
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Article 25. Mutual agreement procedure

Model Tax Convention on Income and on Capital Full Version, 2012
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Positions on Article 25 (Mutual Agreement Procedure) and its commentary

Model Tax Convention on Income and on Capital Full Version, 2019
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