Mark | Date Date | Title Title | |||
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Oman (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 1)
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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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, United Arab Emirates (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates. |
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16 Feb 2021 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 1)
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Viet Nam. |
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15 Dec 2020 |
Harmful Tax Practices – 2019 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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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Spain (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Spain. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Singapore (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Singapore. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Poland (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Poland. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Norway (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Norway. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Korea (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Korea. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Finland (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Finland. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Denmark (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Denmark. |
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22 Oct 2020 |
Making Dispute Resolution More Effective - MAP Peer Review Report, Czech Republic (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Czech Republic. |
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17 Oct 2020 |
Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3)
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore... |
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
81 - 100 of 218 results
Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (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 Barbados.
Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (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 Gibraltar.
Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (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 Kazakhstan.
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (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 Saint Kitts and Nevis.
Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (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 Thailand.
Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 1)
OECD
16 Feb 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, United Arab Emirates (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 the United Arab Emirates.
Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (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 Viet Nam.
Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings
OECD
15 Dec 2020
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...
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Spain.
Making Dispute Resolution More Effective - MAP Peer Review Report, Singapore (Stage 2)
OECD
22 Oct 2020
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Singapore.
Making Dispute Resolution More Effective - MAP Peer Review Report, Poland (Stage 2)
OECD
22 Oct 2020
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Poland.
Making Dispute Resolution More Effective - MAP Peer Review Report, Norway (Stage 2)
OECD
22 Oct 2020
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Norway.
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Korea.
Making Dispute Resolution More Effective - MAP Peer Review Report, Finland (Stage 2)
OECD
22 Oct 2020
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Finland.
Making Dispute Resolution More Effective - MAP Peer Review Report, Denmark (Stage 2)
OECD
22 Oct 2020
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Denmark.
Making Dispute Resolution More Effective - MAP Peer Review Report, Czech Republic (Stage 2)
OECD
22 Oct 2020
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Czech Republic.
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore...