Mark | Date Date | Title Title | |||
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia. |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Slovenia (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia. |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, The Slovak Republic (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic. |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Romania (Stage 2)
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... |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Iceland. |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Hungary (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hungary. |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Greece (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece. |
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25 May 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Turkey (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, which is accompanied by a document addressing the implementation of best practices. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Malta (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Malta, which is accompanied by a document addressing the implementation of best practices. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland. |
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15 Apr 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices. |
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01 Apr 2021 |
Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping
The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have... |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Greenland (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Aruba (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Bahrain (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain. |
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
61 - 80 of 218 results
Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
Making Dispute Resolution More Effective – MAP Peer Review Report, Slovenia (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
Making Dispute Resolution More Effective – MAP Peer Review Report, The Slovak Republic (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic.
Making Dispute Resolution More Effective – MAP Peer Review Report, Romania (Stage 2)
OECD
25 May 2021
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...
Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Iceland.
Making Dispute Resolution More Effective – MAP Peer Review Report, Hungary (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hungary.
Making Dispute Resolution More Effective – MAP Peer Review Report, Greece (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.
Making Dispute Resolution More Effective – MAP Peer Review Report, Turkey (Stage 2)
OECD
25 May 2021
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2)
OECD
15 Apr 2021
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of New Zealand, which is accompanied by a document addressing the implementation of best practices.
Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 2)
OECD
15 Apr 2021
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Malta, which is accompanied by a document addressing the implementation of best practices.
Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 2)
OECD
15 Apr 2021
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 2)
OECD
15 Apr 2021
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel.
Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 2)
OECD
15 Apr 2021
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland.
Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 2)
OECD
15 Apr 2021
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.
The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have...
Making Dispute Resolution More Effective – MAP Peer Review Report, Greenland (Stage 1)
OECD
16 Feb 2021
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
Making Dispute Resolution More Effective – MAP Peer Review Report, Bahrain (Stage 1)
OECD
16 Feb 2021
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.