Mark | Date Date | Title Title | |||
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13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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... |
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13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Bahrain (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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... |
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13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Aruba (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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... |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Tunisia (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Tunisia. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Morocco (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Morocco. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Macau, China (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Macau, China. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Faroe Islands (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Faroe Islands. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Cayman Islands (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Cayman Islands. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, British Virgin Islands (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the British Virgin Islands. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Bermuda (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Bermuda. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, The Bahamas (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Bahamas. |
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14 Apr 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Andorra (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Andorra. |
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21 Mar 2022 |
Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer... |
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14 Mar 2022 |
Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition
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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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by San Marino. |
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Monaco (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Monaco. |
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Jersey (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Jersey. |
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Isle of Man, which is accompanied by a document addressing the implementation of best practices. |
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Guernsey (Stage 2)
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Guernsey, which is accompanied by a document addressing the implementation of best practices. |
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24 Jan 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Curaçao (Stage 2)
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Curaçao. |
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
21 - 40 of 218 results
Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...
Making Dispute Resolution More Effective – MAP Peer Review Report, Bahrain (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...
Making Dispute Resolution More Effective – MAP Peer Review Report, Aruba (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...
Making Dispute Resolution More Effective – MAP Peer Review Report, Tunisia (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Tunisia.
Making Dispute Resolution More Effective – MAP Peer Review Report, Morocco (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Morocco.
Making Dispute Resolution More Effective – MAP Peer Review Report, Macau, China (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Macau, China.
Making Dispute Resolution More Effective – MAP Peer Review Report, Faroe Islands (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Faroe Islands.
Making Dispute Resolution More Effective – MAP Peer Review Report, Cayman Islands (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Cayman Islands.
Making Dispute Resolution More Effective – MAP Peer Review Report, British Virgin Islands (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the British Virgin Islands.
Making Dispute Resolution More Effective – MAP Peer Review Report, Bermuda (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Bermuda.
Making Dispute Resolution More Effective – MAP Peer Review Report, The Bahamas (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Bahamas.
Making Dispute Resolution More Effective – MAP Peer Review Report, Andorra (Stage 2)
OECD
14 Apr 2022
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Andorra.
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer...
Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition
OECD
14 Mar 2022
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...
Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (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 San Marino.
Making Dispute Resolution More Effective – MAP Peer Review Report, Monaco (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 Monaco.
Making Dispute Resolution More Effective – MAP Peer Review Report, Jersey (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 Jersey.
Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (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 the Isle of Man, which is accompanied by a document addressing the implementation of best practices.
Making Dispute Resolution More Effective – MAP Peer Review Report, Guernsey (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 Guernsey, which is accompanied by a document addressing the implementation of best practices.
Making Dispute Resolution More Effective – MAP Peer Review Report, Curaçao (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 Curaçao.