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 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 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 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 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.

Download or read book 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 written by OECD and published by OECD Publishing. This book was released on 2017-12-15 with total page 84 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 Italy, 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 Greece Stage 2 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2021-05-25 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Iceland Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2019-02-14 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...

Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Estonia Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2019-02-14 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...

Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Hungary Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2019-02-14 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...