Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report

Author : OECD
Publisher : OECD Publishing
Page : 48 pages
File Size : 52,6 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241633

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report by OECD Pdf

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 14.

Making dispute resolution mechanisms more effective, action 14-2015 -final

Author : OCDE,
Publisher : OCDE
Page : 33 pages
File Size : 51,7 Mb
Release : 2015-10-12
Category : Dispute resolution (Law)
ISBN : 9264241582

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Making dispute resolution mechanisms more effective, action 14-2015 -final by OCDE, Pdf

Improving dispute resolution mechanisms is an integral component of the work on BEPS. The measures developed under Action 14 of the BEPS Project and contained in this report aim to minimize the risks of uncertainty and unintended double taxation. They do so by ensuring the consistent and proper implementation of tax treaties, including the effective and timely resolution of disputes regarding their interpretation or application through the mutual agreement procedure. Countries have agreed to important changes in their approach to dispute resolution, such as a minimum standard with respect to the resolution of treaty-related disputes. They have committed to its rapid implementation and agreed to ensure its effective implementation through the establishment of a robust peer-based monitoring mechanism. A large group of countries has also committed to provide for mandatory binding arbitration in their bilateral tax treaties as a mechanism to guarantee that treaty-related disputes will be resolved within a specified timeframe.

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

Author : OECD
Publisher : OECD Publishing
Page : 90 pages
File Size : 52,8 Mb
Release : 2019-08-13
Category : Electronic
ISBN : 9789264408111

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Canada (Stage 2) Inclusive Framework on BEPS: Action 14 by OECD Pdf

This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, 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, Turkey (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 93 pages
File Size : 52,5 Mb
Release : 2021-05-25
Category : Electronic
ISBN : 9789264400108

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Turkey (Stage 2) Inclusive Framework on BEPS: Action 14 by OECD Pdf

This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.

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

Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 42,8 Mb
Release : 2021-07-26
Category : Electronic
ISBN : 9789264350847

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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 by OECD Pdf

This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.

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

Author : OECD
Publisher : OECD Publishing
Page : 96 pages
File Size : 43,7 Mb
Release : 2021-05-25
Category : Electronic
ISBN : 9789264582712

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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 by OECD Pdf

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, Greece (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 103 pages
File Size : 49,9 Mb
Release : 2021-05-25
Category : Electronic
ISBN : 9789264911512

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Greece (Stage 2) Inclusive Framework on BEPS: Action 14 by OECD Pdf

This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.

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

Author : OECD
Publisher : OECD Publishing
Page : 109 pages
File Size : 48,8 Mb
Release : 2020-04-09
Category : Electronic
ISBN : 9789264834637

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 2) Inclusive Framework on BEPS: Action 14 by OECD Pdf

This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Italy.

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

Author : OECD
Publisher : OECD Publishing
Page : 95 pages
File Size : 45,9 Mb
Release : 2021-10-18
Category : Electronic
ISBN : 9789264874541

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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 by OECD Pdf

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, Finland (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 105 pages
File Size : 45,8 Mb
Release : 2020-10-22
Category : Electronic
ISBN : 9789264336520

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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 by OECD Pdf

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, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 93 pages
File Size : 48,9 Mb
Release : 2021-04-15
Category : Electronic
ISBN : 9789264544147

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14 by OECD Pdf

This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, 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, Belgium (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 96 pages
File Size : 51,7 Mb
Release : 2019-08-13
Category : Electronic
ISBN : 9789264876989

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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 by OECD Pdf

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, Israel (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 89 pages
File Size : 46,5 Mb
Release : 2021-04-15
Category : Electronic
ISBN : 9789264475076

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OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 2) Inclusive Framework on BEPS: Action 14 by OECD Pdf

This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel.

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

Author : OECD
Publisher : OECD Publishing
Page : 103 pages
File Size : 50,7 Mb
Release : 2021-04-15
Category : Electronic
ISBN : 9789264598973

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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 by OECD Pdf

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, Trinidad and Tobago (Stage 2) Inclusive Framework on BEPS: Action 14

Author : OECD
Publisher : OECD Publishing
Page : 67 pages
File Size : 50,5 Mb
Release : 2022-09-13
Category : Electronic
ISBN : 9789264650589

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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 by OECD Pdf

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.