Resolving Treaty Disputes: The Challenges of Mutual Agreement Procedures with a Special Focus on Issues for Developing Countries in Africa

Journal
Africa; International
Bulletin for International Taxation 2016 (Volume 70), No. 12
This article explains the procedures and the responsibilities of the parties involved in mutual agreement procedures (MAPs), analyses the factors that can hinder their effective implementation and provides recommendations for addressing the challenges that developing countries in Africa may face.