Articoli correlati a Oecd/G20 Base Erosion and Profit Shifting Project Making...

Oecd/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - Map Peer Review Report, Andorra Stage 1 Inclusive Framework on Beps - Action 14 - Brossura

Oecd

 
9789264394308: Oecd/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - Map Peer Review Report, Andorra Stage 1 Inclusive Framework on Beps - Action 14
Brossura
ISBN 10: 9264394303 ISBN 13: 9789264394308
Casa editrice: Organization for Economic, 2020

Sinossi

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 minimum standard is complemented by a set of best practices.

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 Andorra.

Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.

Editore
Organization for Economic
Data di pubblicazione
2020
Lingua
Inglese
ISBN 10 
9264394303
ISBN 13 
9789264394308
Rilegatura
Copertina flessibile
Numero di pagine
47
Contatto del produttore
non disponibile
Persona responsabile
GPSR Kontakt
gpsr@libri.de

Friedensallee 273
Hamburg
22763
Germania