Making dispute resolution more effective - Organisation for Economic Co-operation and Development - Libros - Organization for Economic Co-operation a - 9789264529472 - 24 de febrero de 2020
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Making dispute resolution more effective

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 Brazil.

Medios de comunicación Libros     Paperback Book   (Libro con tapa blanda y lomo encolado)
Publicado 24 de febrero de 2020
ISBN13 9789264529472
Editores Organization for Economic Co-operation a
Páginas 68
Dimensiones 210 × 270 × 4 mm   ·   181 g
Lengua Inglés  

Mas por Organisation for Economic Co-operation and Development

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