Author: OECD
Publisher: OECD Publishing
ISBN: 9264350845
Category :
Languages : en
Pages : 84
Book Description
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, Argentina (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264350845
Category :
Languages : en
Pages : 84
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.
Publisher: OECD Publishing
ISBN: 9264350845
Category :
Languages : en
Pages : 84
Book Description
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, Argentina (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 926445232X
Category :
Languages : en
Pages : 76
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
Publisher: OECD Publishing
ISBN: 926445232X
Category :
Languages : en
Pages : 76
Book Description
This report reflects the outcome of the stage 1 peer review 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, 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.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264540636
Category :
Languages : en
Pages : 91
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 Qatar.
Publisher: OECD Publishing
ISBN: 9264540636
Category :
Languages : en
Pages : 91
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 Qatar.
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
ISBN: 9264400109
Category :
Languages : en
Pages : 93
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
Publisher: OECD Publishing
ISBN: 9264400109
Category :
Languages : en
Pages : 93
Book Description
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, Luxembourg (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264351809
Category :
Languages : en
Pages : 80
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices.
Publisher: OECD Publishing
ISBN: 9264351809
Category :
Languages : en
Pages : 80
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, 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, Italy (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264285830
Category :
Languages : en
Pages : 84
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Italy, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Publisher: OECD Publishing
ISBN: 9264285830
Category :
Languages : en
Pages : 84
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Italy, 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, Spain (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264290761
Category :
Languages : en
Pages : 90
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Spain.
Publisher: OECD Publishing
ISBN: 9264290761
Category :
Languages : en
Pages : 90
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, Japan (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264970738
Category :
Languages : en
Pages : 116
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
Publisher: OECD Publishing
ISBN: 9264970738
Category :
Languages : en
Pages : 116
Book Description
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, 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 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264282599
Category :
Languages : en
Pages : 78
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices.
Publisher: OECD Publishing
ISBN: 9264282599
Category :
Languages : en
Pages : 78
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices.