Author: OECD
Publisher: OECD Publishing
ISBN: 9264336524
Category :
Languages : en
Pages : 100
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Finland.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Finland (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264336524
Category :
Languages : en
Pages : 100
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Finland.
Publisher: OECD Publishing
ISBN: 9264336524
Category :
Languages : en
Pages : 100
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Finland.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Slovenia (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264529381
Category :
Languages : en
Pages : 87
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
Publisher: OECD Publishing
ISBN: 9264529381
Category :
Languages : en
Pages : 87
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264915818
Category :
Languages : en
Pages : 98
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
Publisher: OECD Publishing
ISBN: 9264915818
Category :
Languages : en
Pages : 98
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264667075
Category :
Languages : en
Pages : 67
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 Aruba.
Publisher: OECD Publishing
ISBN: 9264667075
Category :
Languages : en
Pages : 67
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 Aruba.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264836519
Category :
Languages : en
Pages : 79
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
Publisher: OECD Publishing
ISBN: 9264836519
Category :
Languages : en
Pages : 79
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Finland (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264224742
Category :
Languages : en
Pages : 79
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Finland.
Publisher: OECD Publishing
ISBN: 9264224742
Category :
Languages : en
Pages : 79
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Finland.
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264758046
Category :
Languages : en
Pages : 99
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.
Publisher: OECD Publishing
ISBN: 9264758046
Category :
Languages : en
Pages : 99
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, Germany (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264285806
Category :
Languages : en
Pages : 96
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Germany, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Publisher: OECD Publishing
ISBN: 9264285806
Category :
Languages : en
Pages : 96
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Germany, 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, Faroe Islands (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264930590
Category :
Languages : en
Pages : 67
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Faroe Islands.
Publisher: OECD Publishing
ISBN: 9264930590
Category :
Languages : en
Pages : 67
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Faroe Islands.
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264665226
Category :
Languages : en
Pages : 115
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Spain.
Publisher: OECD Publishing
ISBN: 9264665226
Category :
Languages : en
Pages : 115
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Spain.