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 - Brossura

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
Brossura
ISBN 10: 9264686312 ISBN 13: 9789264686311
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 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.

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Editore
Organization for Economic
Data di pubblicazione
2020
Lingua
Inglese
ISBN 10 
9264686312
ISBN 13 
9789264686311
Rilegatura
Copertina flessibile
Numero di pagine
52
Contatto del produttore
non disponibile
Persona responsabile
non disponibile