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The Resource Making dispute resolution more effective - MAP peer review report, the Netherlands (stage 1) : inclusive framework on BEPS Action 14

Making dispute resolution more effective - MAP peer review report, the Netherlands (stage 1) : inclusive framework on BEPS Action 14

Label
Making dispute resolution more effective - MAP peer review report, the Netherlands (stage 1) : inclusive framework on BEPS Action 14
Title
Making dispute resolution more effective - MAP peer review report, the Netherlands (stage 1) : inclusive framework on BEPS Action 14
Subject
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 Netherlands, 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, the Netherlands (stage 1) : inclusive framework on BEPS Action 14
Instantiates
Publication
Extent
75 p.
Isbn
9789264282636
Isbn Type
(print)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)
Label
Making dispute resolution more effective - MAP peer review report, the Netherlands (stage 1) : inclusive framework on BEPS Action 14
Publication
Extent
75 p.
Isbn
9789264282636
Isbn Type
(print)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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