Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2): Inclusive Framework on BEPS: Action 14 - Couverture souple

Organisation For Economic Co-operation And Development

 
9789264676145: Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2): Inclusive Framework on BEPS: Action 14
Couverture souple
ISBN 10 : 9264676147 ISBN 13 : 9789264676145
Editeur : OECD, 2022

Synopsis

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 Gibraltar.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
OECD
Date d'édition
2022
Langue
anglais
ISBN 10 
9264676147
ISBN 13 
9789264676145
Reliure
Broché
Nombre de pages
56
Coordonnées du fabricant
non disponible
Personne responsable
non disponible