Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final
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Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final
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Author : OCDE,
language : en
Publisher: OCDE
Release Date : 2015-10-12
Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final written by OCDE, and has been published by OCDE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-12 with Dispute resolution (Law) categories.
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.
Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report
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Author :
language : es
Publisher:
Release Date : 2015
Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-05 with categories.
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.
Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report
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Author : Organisation de coopération et de développement économiques
language : ko
Publisher:
Release Date : 2016
Making Dispute Resolution Mechanisms More Effective Action 14 2015 Final Report written by Organisation de coopération et de développement économiques and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Taxation categories.
Critical Evaluation Of Action 14 Recommendations And The Suggested Way Forward For Singapore
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Author : Luis Coronado
language : en
Publisher:
Release Date : 2017
Critical Evaluation Of Action 14 Recommendations And The Suggested Way Forward For Singapore written by Luis Coronado and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The final report on Action 14 of the Base Erosion and Profit Shifting (BEPS) project, Making Dispute Resolution Mechanisms More Effective presents a commitment by countries to implement certain “minimum standards” on dispute resolution. In many ways, Action 14 is the linchpin to the success of the entire BEPS project. To implement the significant changes developed under the BEPS project and make certain that there is neither unintended double taxation nor double non-taxation, there must be a strong and effective mechanism in place when disputes do (inevitably) arise. While the goal of the BEPS project is to create a more cohesive international tax framework, it would be naïve to assume that governments will suddenly stop having disagreements over how a particular transaction should be taxed or how a treaty provision should be applied. Indeed, we could see more disputes if countries do not implement the BEPS recommendations in their domestic law in a broadly consistent manner. Therefore, it is of utmost importance that the implementation of the suggested BEPS proposals is complemented by a stronger and more efficient dispute resolution mechanism to ensure certainty for businesses. This research paper provides an overview of the existing Mutual Agreement Procedure (MAP) framework in Singapore and other selected Asian countries and the practical experiences around it. It also discusses the gap analysis for these countries (existing framework in these countries vis-a-vis the minimum standards and best practices prescribed under Action 14). The paper then focusses on the 'mandatory arbitration' as recommended under Action 14 including an overview of the already existing arbitration systems. This section also seeks to analyse the practical experience of arbitration in other countries and evaluates arbitration as an additional dispute resolution mechanism for Singapore. Finally, we analyse the implications of the multilateral instrument developed as part of Action 15 and the joint audit as an alternative dispute resolution mechanism.
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution Mechanisms More Effective Consolidated Information On Mutual Agreement Procedures 2023
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2023-11-14
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 has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-14 with categories.
This report provides stakeholders with an overview of each jurisdiction’s Mutual Agreement Procedure (MAP) policy and practices in a clear and simple manner.
Implementing The Action 14 Minimum Standard Signs Of Improved Dispute Resolution
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Author : F. Bonnet
language : en
Publisher:
Release Date : 2018
Implementing The Action 14 Minimum Standard Signs Of Improved Dispute Resolution written by F. Bonnet and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
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.
Action Plan On Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-19
Action Plan On Base Erosion And Profit Shifting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-19 with categories.
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.
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution More Effective Map Peer Review Report Portugal Stage 1 Inclusive Framework On Beps Action 14
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-08-30
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution More Effective Map Peer Review Report Portugal Stage 1 Inclusive Framework On Beps Action 14 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-30 with categories.
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 ...
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution More Effective Map Peer Review Report Denmark Stage 1 Inclusive Framework On Beps Action 14
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-03-12
Oecd G20 Base Erosion And Profit Shifting Project Making Dispute Resolution More Effective Map Peer Review Report Denmark Stage 1 Inclusive Framework On Beps Action 14 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-12 with categories.
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Czech Republic, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
