Download or read book Making dispute resolution mechanisms more effective action 14 2015 final written by OCDE, and published by OCDE. This book was released on 2015-10-12 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Making dispute resolution mechanisms more effective action 14 2015 final report written by and published by . This book was released on 2015 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution Mechanisms More Effective Consolidated Information on Mutual Agreement Procedures 2023 written by OECD and published by OECD Publishing. This book was released on 2023-11-14 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides stakeholders with an overview of each jurisdiction’s Mutual Agreement Procedure (MAP) policy and practices in a clear and simple manner.
Download or read book Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report written by Organisation de coopération et de développement économiques and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Critical Evaluation of Action 14 Recommendations and the Suggested Way Forward for Singapore written by Luis Coronado and published by . This book was released on 2017 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: The final report on Action 14 of the Base Erosion and Profit Shifting (BEPS) project, Making Dispute Resolution Mechanisms More Effective presents a commitment by countries to implement certain “minimum standards” on dispute resolution. In many ways, Action 14 is the linchpin to the success of the entire BEPS project. To implement the significant changes developed under the BEPS project and make certain that there is neither unintended double taxation nor double non-taxation, there must be a strong and effective mechanism in place when disputes do (inevitably) arise. While the goal of the BEPS project is to create a more cohesive international tax framework, it would be naïve to assume that governments will suddenly stop having disagreements over how a particular transaction should be taxed or how a treaty provision should be applied. Indeed, we could see more disputes if countries do not implement the BEPS recommendations in their domestic law in a broadly consistent manner. Therefore, it is of utmost importance that the implementation of the suggested BEPS proposals is complemented by a stronger and more efficient dispute resolution mechanism to ensure certainty for businesses. This research paper provides an overview of the existing Mutual Agreement Procedure (MAP) framework in Singapore and other selected Asian countries and the practical experiences around it. It also discusses the gap analysis for these countries (existing framework in these countries vis-a-vis the minimum standards and best practices prescribed under Action 14). The paper then focusses on the 'mandatory arbitration' as recommended under Action 14 including an overview of the already existing arbitration systems. This section also seeks to analyse the practical experience of arbitration in other countries and evaluates arbitration as an additional dispute resolution mechanism for Singapore. Finally, we analyse the implications of the multilateral instrument developed as part of Action 15 and the joint audit as an alternative dispute resolution mechanism.
Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Implementing the Action 14 Minimum Standard Signs of Improved Dispute Resolution written by F. Bonnet and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses the first outcomes of the peer review process following implementation of the OECD's action 14 minimum standard on making dispute resolution mechanisms more effective, as well as the reporting of MAP statistics under the new framework.
Download or read book OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports written by OECD and published by OECD Publishing. This book was released on 2016-08-26 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2017-12-14 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Reducing Construction Costs written by National Research Council and published by National Academies Press. This book was released on 2007-10-09 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The National Academy of Construction (NAC) has determined that disputes, and their accompanying inefficiencies and costs, constitute a significant problem for the industry. In 2002, the NAC assessed the industry's progress in attacking this problem and determined that although the tools, techniques, and processes for preventing and efficiently resolving disputes are already in place, they are not being widely used. In 2003, the NAC helped to persuade the Center for Construction Industry Studies (CCIS) at the University of Texas and the Alfred P. Sloan Foundation to finance and conduct empirical research to develop accurate information about the relative transaction costs of various forms of dispute resolution. In 2004 the NAC teamed with the Federal Facilities Council (FFC) of the National Research Council to sponsor the "Government/Industry Forum on Reducing Construction Costs: Uses of Best Dispute Resolution Practices by Project Owners." The forum was held on September 23, 2004, at the National Academy of Sciences in Washington, D.C. Speakers and panelists at the forum addressed several topics. Reducing Construction Costs addresses topics such as the root causes of disputes and the impact of disputes on project costs and the economics of the construction industry. A second topic addressed was dispute resolution tools and techniques for preventing, managing, and resolving construction- related disputes. This report documents examples of successful uses of dispute resolution tools and techniques on some high-profile projects, and also provides ways to encourage greater use of dispute resolution tools throughout the industry. This report addresses steps that owners of construction projects (who have the greatest ability to influence how their projects are conducted) should take in order to make their projects more successful.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Preventing the Artificial Avoidance of Permanent Establishment Status Action 7 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 7.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Norway Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2018-03-12 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Norway.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Sweden Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2017-12-15 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Germany Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2017-12-15 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Germany, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Hong Kong China Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2019-11-28 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
