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 : 54,5 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.

Author : OECD
Publisher : OECD Publishing
Page : 69 pages
File Size : 53,5 Mb
Release : 2021-02-16
Category : Electronic
ISBN : 9789264866010

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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 1) Inclusive Framework on BEPS: Action 14 by OECD Pdf

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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.

Author : Oecd
Publisher : Unknown
Page : 0 pages
File Size : 52,5 Mb
Release : 2022-09-22
Category : Electronic
ISBN : 9264946985

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Making Dispute Resolution More Effective - MAP Peer Review Report, Trinidad and Tobago (Stage 2) by Oecd Pdf

Author : John Brondolo,Zhiyong Zhang
Publisher : International Monetary Fund
Page : 128 pages
File Size : 46,9 Mb
Release : 2016-03-17
Category : Business & Economics
ISBN : 9781484301111

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Tax Administration Reform in China by John Brondolo,Zhiyong Zhang Pdf

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Author : Simon Whitehead
Publisher : Unknown
Page : 366 pages
File Size : 48,7 Mb
Release : 2019
Category : Dispute resolution (Law)
ISBN : 1838620079

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The Tax Disputes and Litigation Review by Simon Whitehead Pdf

Author : UNCTAD
Publisher : United Nations
Page : 160 pages
File Size : 51,5 Mb
Release : 2019-01-16
Category : Political Science
ISBN : 9789210473224

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Trade and Development Report 2018 by UNCTAD Pdf

This flagship publication examines different aspects of the nature and role of international trade in the era of hyperglobalization and considers related policy challenges that will need to be addressed if trade is to contribute to a more stable and inclusive global economic order. Research provides authoritative data and analysis on trade, investment, finance and technology. UNCTAD offers solutions to the major challenges facing developing countries, particularly the poorest and most vulnerable nations. Beyond tailored analysis and policy recommendations, UNCTAD research also generates global standards that govern responsible sovereign lending and borrowing, investment, entrepreneurship, competition and consumer protection and trade rules.

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 43,6 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

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Action Plan on Base Erosion and Profit Shifting by OECD Pdf

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Author : World Bank
Publisher : World Bank Publications
Page : 511 pages
File Size : 51,8 Mb
Release : 2019-11-19
Category : Business & Economics
ISBN : 9781464814952

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World Development Report 2020 by World Bank Pdf

Global value chains (GVCs) powered the surge of international trade after 1990 and now account for almost half of all trade. This shift enabled an unprecedented economic convergence: poor countries grew rapidly and began to catch up with richer countries. Since the 2008 global financial crisis, however, the growth of trade has been sluggish and the expansion of GVCs has stalled. Meanwhile, serious threats have emerged to the model of trade-led growth. New technologies could draw production closer to the consumer and reduce the demand for labor. And trade conflicts among large countries could lead to a retrenchment or a segmentation of GVCs. World Development Report 2020: Trading for Development in the Age of Global Value Chains examines whether there is still a path to development through GVCs and trade. It concludes that technological change is, at this stage, more a boon than a curse. GVCs can continue to boost growth, create better jobs, and reduce poverty provided that developing countries implement deeper reforms to promote GVC participation; industrial countries pursue open, predictable policies; and all countries revive multilateral cooperation.

Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 49,7 Mb
Release : 2017-07-27
Category : Electronic
ISBN : 9789264278790

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OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS by OECD Pdf

This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).

Author : Justin O'Brien
Publisher : Unknown
Page : 81 pages
File Size : 45,7 Mb
Release : 2019-08-15
Category : Business & Economics
ISBN : 9781108748506

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Trust, Accountability and Purpose by Justin O'Brien Pdf

Explores how corporations can rebuild trust through organisational and regulatory design across interlocking themes.

Author : Katja Hujo,Harald Braumann
Publisher : UN
Page : 248 pages
File Size : 48,6 Mb
Release : 2016
Category : Business & Economics
ISBN : UIUC:30112120613614

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Policy Innovations for Transformative Change by Katja Hujo,Harald Braumann Pdf

The 2030 Agenda for Sustainable Development and the Sustainable Development Goals are a global commitment to "transforming our world" and eradicating poverty in all its forms everywhere. The challenge now is to put this vision into action. Policy Innovations for Transformative Change, the UNRISD 2016 Flagship Report, helps unpack the complexities of the 2030 Sustainable Development Agenda in a unique way: by focusing on the innovations and pathways to policy change, and analysing which policies and practices will lead to social, economic and ecological justice. Drawing on numerous policy innovations from the South, the report goes beyond buzzwords and brings to the development community a definition of transformation which can be used as a benchmark for policy making toward the 2030 Agenda, intended to "leave no one behind". Bringing together five years of UNRISD research across six areas--social policy, care policy, social and solidarity economy, eco-social policy, domestic resource mobilization, and politics and governance--the report explores what transformative change really means for societies and individuals.

Author : United Nations,United Nations Conference on Trade and Development,United Nations Publications
Publisher : Unknown
Page : 1595 pages
File Size : 40,6 Mb
Release : 1996
Category : Electronic
ISBN : 9211044723

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World Investment Report by United Nations,United Nations Conference on Trade and Development,United Nations Publications Pdf

Author : Danuše Nerudová,Jan Pavel
Publisher : Springer
Page : 0 pages
File Size : 51,6 Mb
Release : 2022-07-15
Category : Business & Economics
ISBN : 3030749649

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Profit Shifting and Tax Base Erosion by Danuše Nerudová,Jan Pavel Pdf

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.

Author : United Nations Publications
Publisher : Unknown
Page : 0 pages
File Size : 45,9 Mb
Release : 2018-10-15
Category : Business & Economics
ISBN : 9211091799

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World Economic and Social Survey 2018 by United Nations Publications Pdf

This publication reviews the advances in frontier technologies including automation, robotics, renewable energy technologies, electric vehicles, biotechnologies and artificial intelligence and analyzes their economic, social and environmental impact. These technologies present immense potentials for the 2030 Agenda, fostering growth, prosperity and environmental sustainability. They also pose significant risks of unemployment, underemployment and rising income and wealth inequality and raise new ethical and moral concerns. The Survey identifies policy measures at national levels with the capacity to both maximize the potential of these technologies and mitigate their risks, thereby striking a balance among economic efficiency, equity and ethical considerations

Author : Matthias Helble,Hal Hill,Declan Magee
Publisher : Asian Development Bank
Page : 293 pages
File Size : 45,7 Mb
Release : 2020-06-01
Category : Business & Economics
ISBN : 9789292622497

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Mongolia's Economic Prospects by Matthias Helble,Hal Hill,Declan Magee Pdf

This publication examines Mongolia’s recent economic development and outlines reforms that would help the country take advantage of its many opportunities. Mongolia is rich in natural resources and, although landlocked, is well-placed to boost trade with its two giant neighbors. The country needs to diversify its economy beyond mining, enhance economic stability, and increase employment. To maximize Mongolia’s potential the government can improve macroeconomic management, enhance the skill base, and provide hard and soft infrastructure to promote trade and efficient logistics. Governance and institutional reforms are also crucial. The government will need to continue to drive reforms so that they are well implemented and deliver the intended change.