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.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264465871
Category :
Languages : en
Pages : 70
Book Description
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
Publisher: OECD Publishing
ISBN: 9264465871
Category :
Languages : en
Pages : 70
Book Description
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264661913
Category :
Languages : en
Pages : 83
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 Barbados.
Publisher: OECD Publishing
ISBN: 9264661913
Category :
Languages : en
Pages : 83
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 Barbados.
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 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264639292
Category :
Languages : en
Pages : 58
Book Description
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
Publisher: OECD Publishing
ISBN: 9264639292
Category :
Languages : en
Pages : 58
Book Description
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264728031
Category :
Languages : en
Pages : 102
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Publisher: OECD Publishing
ISBN: 9264728031
Category :
Languages : en
Pages : 102
Book Description
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, 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, Trinidad and Tobago (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264866019
Category :
Languages : en
Pages : 60
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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
Publisher: OECD Publishing
ISBN: 9264866019
Category :
Languages : en
Pages : 60
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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264337970
Category :
Languages : en
Pages : 61
Book Description
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
Publisher: OECD Publishing
ISBN: 9264337970
Category :
Languages : en
Pages : 61
Book Description
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264783474
Category :
Languages : en
Pages : 65
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by San Marino.
Publisher: OECD Publishing
ISBN: 9264783474
Category :
Languages : en
Pages : 65
Book Description
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by San Marino.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 1) Inclusive Framework on BEPS: Action 14
Author: OECD
Publisher: OECD Publishing
ISBN: 9264304223
Category :
Languages : en
Pages : 84
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 ...
Publisher: OECD Publishing
ISBN: 9264304223
Category :
Languages : en
Pages : 84
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, 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.