OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Macau, China (Stage 1) Inclusive Framework on BEPS: Action 14 - Softcover

OECD

 
9789264686311: OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Macau, China (Stage 1) Inclusive Framework on BEPS: Action 14
Softcover
ISBN 10: 9264686312 ISBN 13: 9789264686311
Publisher: OECD, 2020

Synopsis

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 review of the implementation of the Action 14 Minimum Standard by Macau, China.

"synopsis" may belong to another edition of this title.

Publisher
OECD
Publication date
2020
Language
English
ISBN 10 
9264686312
ISBN 13 
9789264686311
Binding
Paperback
Number of pages
52