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Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, BEPS, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing., Bahrain and Romania have deposited their instrument of approval or ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Convention or MLI), which now covers over 1800 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.

_List of double tax treaties in force and in negotiation as of 10 February 2022.

Data and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., Bahrain and Romania have deposited their instrument of approval or ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Convention or MLI), which now covers over 1800 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.

A general introduction to the tax courts and tribunals in South Korea, including key procedural considerations.

A general introduction to the tax courts and tribunals in Austria, including key procedural considerations.