Mark | Date Date | Title Title | |||
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam. |
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Serbia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Serbia. |
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20 Dec 2021 |
Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system... |
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14 Dec 2021 |
Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange... |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, People's Republic of China (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the People's Republic of China. |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Saudi Arabia. |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Russian Federation. |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Indonesia. |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hong Kong, China. |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Bulgaria. |
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18 Oct 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brazil. |
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18 Oct 2021 |
Country-by-Country Reporting – Compilation of 2021 Peer Review Reports
Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes... |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Colombia, which is accompanied by a document addressing the implementation of best practices. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile. |
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26 Jul 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina. |
OECD/G20 Base Erosion and Profit Shifting Project
Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework.
- ISSN: 23132612 (online)
- https://doi.org/10.1787/23132612
41 - 60 of 218 results
Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2)
OECD
24 Jan 2022
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
Making Dispute Resolution More Effective – MAP Peer Review Report, Serbia (Stage 2)
OECD
24 Jan 2022
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Serbia.
Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)
OECD
20 Dec 2021
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system...
Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings
OECD
14 Dec 2021
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange...
Making Dispute Resolution More Effective – MAP Peer Review Report, People's Republic of China (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Russian Federation.
Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Indonesia.
Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Bulgaria.
Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 2)
OECD
18 Oct 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brazil.
Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes...
Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 2)
OECD
26 Jul 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 2)
OECD
26 Jul 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania.
Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 2)
OECD
26 Jul 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices.
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India.
Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 2)
OECD
26 Jul 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.
Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 2)
OECD
26 Jul 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Colombia, which is accompanied by a document addressing the implementation of best practices.
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile.
Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 2)
OECD
26 Jul 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.