Author:
Publisher:
ISBN: 9789264444263
Category :
Languages : en
Pages : 57
Book Description
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Making Dispute Resolution More Effective - MAP Peer Review Report, Brunei Darussalam (stage 1) : Inclusive Framework on BEPS Action 14
Author:
Publisher:
ISBN: 9789264444263
Category :
Languages : en
Pages : 57
Book Description
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Publisher:
ISBN: 9789264444263
Category :
Languages : en
Pages : 57
Book Description
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264957340
Category :
Languages : en
Pages : 61
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Publisher: OECD Publishing
ISBN: 9264957340
Category :
Languages : en
Pages : 61
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Making Dispute Resolution More Effective - MAP Peer Review Report, Brunei Darussalam (Stage 1)
Author: Oecd
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264444263
Category : Business & Economics
Languages : en
Pages : 60
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264444263
Category : Business & Economics
Languages : en
Pages : 60
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264602038
Category :
Languages : en
Pages : 64
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Publisher: OECD Publishing
ISBN: 9264602038
Category :
Languages : en
Pages : 64
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Making Dispute Resolution More Effective - MAP Peer Review Report, Singapore (Stage 1).
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Making Dispute Resolution More Effective - MAP Peer Review Report, Israel (Stage 1).
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Making Dispute Resolution More Effective - MAP Peer Review Report, Japan (Stage 1).
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Making Dispute Resolution More Effective - MAP Peer Review Report, Mexico (Stage 1).
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264881358
Category :
Languages : en
Pages : 71
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
Publisher: OECD Publishing
ISBN: 9789264881358
Category :
Languages : en
Pages : 71
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264304208
Category :
Languages : en
Pages : 84
Book Description
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to ...
Publisher: OECD Publishing
ISBN: 9789264304208
Category :
Languages : en
Pages : 84
Book Description
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to ...