OECD/G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 926424168X
Category :
Languages : en
Pages : 58
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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 15.
Author: OECD
Publisher: OECD Publishing
ISBN: 926424168X
Category :
Languages : en
Pages : 58
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 15.
Author: OCDE,
Publisher: OCDE
ISBN: 9789264241671
Category : Double taxation
Languages : en
Pages : 56
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Book Description
Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.
Author:
Publisher:
ISBN:
Category :
Languages : es
Pages : 54
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264219250
Category :
Languages : en
Pages : 67
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Book Description
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties.
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264889752
Category :
Languages : en
Pages : 94
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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 Singapore.
Author: OECD
Publisher: OECD Publishing
ISBN: 926437826X
Category :
Languages : en
Pages : 76
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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 Isle of Man, which is accompanied by a document addressing the implementation of best practices.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264310088
Category :
Languages : en
Pages : 85
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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: 926445232X
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 Argentina.
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.
