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, United States (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, United States (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264282696
Category :
Languages : en
Pages : 82

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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 the United States, 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, Portugal (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, Portugal (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264915818
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 of Portugal.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Singapore (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, Singapore (Stage 2) Inclusive Framework on BEPS: Action 14 PDF 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.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (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, Ireland (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264539395
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 Ireland.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Belgium (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, Belgium (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264876987
Category :
Languages : en
Pages : 100

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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 Belgium, 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, Austria (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, Austria (Stage 2) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264501800
Category :
Languages : en
Pages : 100

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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 Austria, 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, Mexico (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, Mexico (Stage 1) Inclusive Framework on BEPS: Action 14 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264304347
Category :
Languages : en
Pages : 84

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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 ...

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.