OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Spain (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, Spain (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264290761
Category :
Languages : en
Pages : 90

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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 Spain.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Spain (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, Spain (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264290761
Category :
Languages : en
Pages : 90

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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 Spain.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Spain (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, Spain (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264665226
Category :
Languages : en
Pages : 115

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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 Spain.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (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, Mexico (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264598979
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 of Mexico.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (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, Chile (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264348654
Category :
Languages : en
Pages : 87

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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 Chile.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (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, Viet Nam (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264724621
Category :
Languages : en
Pages : 87

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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 Viet Nam.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (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, Brazil (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264648763
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 Brazil.

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: 9264327657
Category :
Languages : en
Pages : 98

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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, 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, The Slovak Republic (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 Slovak Republic (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264582711
Category :
Languages : en
Pages : 99

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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 Slovak Republic.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, India (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, India (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264999345
Category :
Languages : en
Pages : 130

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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 India.