OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (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, Iceland (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264967591
Category :
Languages : en
Pages : 79

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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 Iceland.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (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, Iceland (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264967591
Category :
Languages : en
Pages : 79

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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 Iceland.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (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, Argentina (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264350845
Category :
Languages : en
Pages : 84

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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 Argentina.

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

Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 2) PDF Author: Oecd
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264585164
Category :
Languages : en
Pages : 76

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Book Description


OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (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, Trinidad and Tobago (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926465058X
Category :
Languages : en
Pages : 67

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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 Trinidad and Tobago.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (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, Bulgaria (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264320016
Category :
Languages : en
Pages : 88

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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 Bulgaria.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Romania (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, Romania (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264758046
Category :
Languages : en
Pages : 99

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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 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 Action 14 Minimum Standard by Romania.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (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, Sweden (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264421904
Category :
Languages : en
Pages : 101

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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 Sweden, which is accompanied by a document addressing the implementation of best practices.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (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 Kingdom (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264980571
Category :
Languages : en
Pages : 110

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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 Kingdom, 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, Russian Federation (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, Russian Federation (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264874542
Category :
Languages : en
Pages : 92

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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 Russian Federation.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Poland (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, Poland (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264753893
Category :
Languages : en
Pages : 95

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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 Poland.