OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Costa Rica (Stage 1) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264422684
Total Pages : 43 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Costa Rica (Stage 1) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Costa Rica (Stage 1) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2024-09-16 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Costa Rica.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 1) Inclusive Framework on BEPS: Action 14

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Publisher : OECD Publishing
ISBN 13 : 9264304347
Total Pages : 84 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 1) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 1) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2018-08-30 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...

Action Plan on Base Erosion and Profit Shifting

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264202714
Total Pages : 44 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Tax Challenges Arising from Digitalisation – Interim Report 2018

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Author :
Publisher : OECD
ISBN 13 : 9264301763
Total Pages : 260 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Tax Challenges Arising from Digitalisation – Interim Report 2018 by : Collectif

Download or read book Tax Challenges Arising from Digitalisation – Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Addressing Base Erosion and Profit Shifting

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264192743
Total Pages : 91 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD

Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264327657
Total Pages : 98 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2019-08-13 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Belize (Stage 1) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264677453
Total Pages : 40 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Belize (Stage 1) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Belize (Stage 1) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2024-09-16 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Belize.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 926465058X
Total Pages : 67 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2022-09-13 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. 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 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Trinidad and Tobago.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Dominican Republic (Stage 1) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264460365
Total Pages : 42 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Dominican Republic (Stage 1) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Dominican Republic (Stage 1) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2024-09-16 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by the Dominican Republic.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Jordan (Stage 1) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264776842
Total Pages : 50 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Jordan (Stage 1) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Jordan (Stage 1) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2024-09-16 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Jordan.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264967591
Total Pages : 79 pages
Book Rating : 4.2/5 (649 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2021-05-25 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Iceland.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 926477985X
Total Pages : 71 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2022-09-13 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. 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 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Saint Kitts and Nevis.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264544143
Total Pages : 93 pages
Book Rating : 4.2/5 (645 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2021-04-15 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264320016
Total Pages : 88 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2021-10-18 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Bulgaria.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264728031
Total Pages : 102 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2019-08-13 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Zambia (Stage 1) Inclusive Framework on BEPS: Action 14

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264326073
Total Pages : 57 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Zambia (Stage 1) Inclusive Framework on BEPS: Action 14 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – Simplified Peer Review, Zambia (Stage 1) Inclusive Framework on BEPS: Action 14 written by OECD and published by OECD Publishing. This book was released on 2024-09-16 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Zambia.

Making Dispute Resolution More Effective - MAP Peer Review Report, Australia (Stage 2)

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Author :
Publisher :
ISBN 13 : 9789264468269
Total Pages : 104 pages
Book Rating : 4.4/5 (682 download)

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Book Synopsis Making Dispute Resolution More Effective - MAP Peer Review Report, Australia (Stage 2) by : Oecd

Download or read book Making Dispute Resolution More Effective - MAP Peer Review Report, Australia (Stage 2) written by Oecd and published by . This book was released on 2021-04-19 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: