Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (stage 1) : Inclusive Framework on BEPS Action 14 PDF Download

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Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (stage 1) : Inclusive Framework on BEPS Action 14

Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (stage 1) : Inclusive Framework on BEPS Action 14 PDF Author:
Publisher:
ISBN: 9789264401525
Category :
Languages : en
Pages : 61

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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 San Marino.

Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (stage 1) : Inclusive Framework on BEPS Action 14

Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (stage 1) : Inclusive Framework on BEPS Action 14 PDF Author:
Publisher:
ISBN: 9789264401525
Category :
Languages : en
Pages : 61

Get Book Here

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 San Marino.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264959319
Category :
Languages : en
Pages : 75

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Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by San Marino.

Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (Stage 2)

Making Dispute Resolution More Effective - MAP Peer Review Report, San Marino (Stage 2) PDF Author: Oecd
Publisher:
ISBN: 9789264805040
Category :
Languages : en
Pages : 72

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Book Description

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264327658
Category :
Languages : en
Pages : 91

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Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 1) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264783474
Category :
Languages : en
Pages : 65

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Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by San Marino.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264680551
Category :
Languages : en
Pages : 91

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Book Description
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. 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 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the United Arab Emirates.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264689613
Category :
Languages : en
Pages : 86

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Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264351809
Category :
Languages : en
Pages : 80

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Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices.

Alternative Dispute Resolution and Tax Disputes

Alternative Dispute Resolution and Tax Disputes PDF Author: Werner Haslehner
Publisher: Edward Elgar Publishing
ISBN: 1803920386
Category : Law
Languages : en
Pages : 369

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Book Description
Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 2) Inclusive Framework on BEPS: Action 14

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264501800
Category :
Languages : en
Pages : 100

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Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Austria, which is accompanied by a document addressing the implementation of best practices.