The Resource Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
Resource Information
The item Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address base erosion and profit shifting (BEPS). 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 the United Kingdom, which is accompanied by a document addressing the implementation of best practices
- Language
- eng
- Label
- Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
- Title
- Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
- Language
- eng
- Summary
- In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address base erosion and profit shifting (BEPS). 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 the United Kingdom, which is accompanied by a document addressing the implementation of best practices
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- OECD/G20 Base Erosion and Profit Shifting Project
- http://library.link/vocab/subjectName
-
- dispute resolution
- BEPS Project (OECD)
- Inclusive Framework (OECD)
- MAP
- Label
- Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
- Extent
- 78 p.
- Isbn
- 9789264282667
- Isbn Type
- (print)
- Issn
-
- 2313-2604 (print)
- 2313-2612 (online)
- Label
- Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14
- Extent
- 78 p.
- Isbn
- 9789264282667
- Isbn Type
- (print)
- Issn
-
- 2313-2604 (print)
- 2313-2612 (online)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Making-dispute-resolution-more-effective---MAP/Rs_kQ2fR4z8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Making-dispute-resolution-more-effective---MAP/Rs_kQ2fR4z8/">Making dispute resolution more effective - MAP peer review report, United Kingdom (stage 1) : inclusive framework on BEPS Action 14</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
