Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1): Inclusive Framework on BEPS: Action 14
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 i...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
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| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | 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 the Russian Federation |
| Beschreibung: | 1 Online-Ressource (71 Seiten) 21 x 28cm |
| ISBN: | 9789264625556 |
| DOI: | 10.1787/4599c8b2-en |
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| id | DE-604.BV046961179 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:19Z |
| indexdate | 2024-07-10T08:58:41Z |
| institution | BVB |
| isbn | 9789264625556 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032369503 |
| oclc_num | 1220914817 |
| open_access_boolean | |
| owner | DE-384 DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-188 DE-91 DE-BY-TUM DE-573 DE-19 DE-BY-UBM |
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| physical | 1 Online-Ressource (71 Seiten) 21 x 28cm |
| psigel | ZDB-13-SOC |
| publishDate | 2019 |
| publishDateSearch | 2019 |
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| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development Paris OECD Publishing 2019 1 Online-Ressource (71 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project 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 the Russian Federation Taxation Russian Federation https://doi.org/10.1787/4599c8b2-en Verlag URL des Erstveroeffentlichers Volltext |
| spellingShingle | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 Taxation Russian Federation |
| title | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 |
| title_auth | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 |
| title_exact_search | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 |
| title_exact_search_txtP | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 |
| title_full | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development |
| title_fullStr | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development |
| title_short | Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) |
| title_sort | making dispute resolution more effective map peer review report russian federation stage 1 inclusive framework on beps action 14 |
| title_sub | Inclusive Framework on BEPS: Action 14 |
| topic | Taxation Russian Federation |
| topic_facet | Taxation Russian Federation |
| url | https://doi.org/10.1787/4599c8b2-en |