OECD/G20 Base Erosion and Profit Shifting Project Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264241221
Category :
Languages : en
Pages : 51
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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264241221
Category :
Languages : en
Pages : 51
Get Book Here
Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264285903
Category :
Languages : en
Pages : 58
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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 Liechtenstein, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264665595
Category :
Languages : en
Pages : 108
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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 People's Republic of China.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264309888
Category :
Languages : en
Pages : 86
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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 ...
Author: OECD
Publisher: OECD Publishing
ISBN: 926428575X
Category :
Languages : en
Pages : 74
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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 Austria, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264241639
Category :
Languages : en
Pages : 50
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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 14.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264309942
Category :
Languages : en
Pages : 80
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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 ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264326073
Category :
Languages : en
Pages : 57
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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 initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Zambia.
Author: OECD
Publisher: OECD Publishing
ISBN: 926428592X
Category :
Languages : en
Pages : 68
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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 Luxembourg, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264285733
Category :
Languages : en
Pages : 76
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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 Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
