Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2): Inclusive Framework on BEPS: Action 14
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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2022
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| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
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| Schlagworte: | |
| Online-Zugang: | UBA01 TUM01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 FHI01 Volltext |
| Zusammenfassung: | 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 Aruba |
| Beschreibung: | 1 Online-Ressource (67 Seiten) |
| ISBN: | 9789264667075 |
| DOI: | 10.1787/ed55fc1a-en |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T21:23:47Z |
| indexdate | 2024-07-10T09:45:46Z |
| institution | BVB |
| institution_GND | (DE-588)5157-3 |
| isbn | 9789264667075 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034049675 |
| oclc_num | 1369561026 |
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| spelling | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development Paris OECD Publishing 2022 1 Online-Ressource (67 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project 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 Aruba Taxation Aruba OECD (DE-588)5157-3 isb https://doi.org/10.1787/ed55fc1a-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 Taxation Aruba |
| title | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 |
| title_auth | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 |
| title_exact_search | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 |
| title_exact_search_txtP | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 |
| title_full | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development |
| title_fullStr | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) 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, Aruba (Stage 2) Inclusive Framework on BEPS: Action 14 Organisation for Economic Co-operation and Development |
| title_short | Making Dispute Resolution More Effective - MAP Peer Review Report, Aruba (Stage 2) |
| title_sort | making dispute resolution more effective map peer review report aruba stage 2 inclusive framework on beps action 14 |
| title_sub | Inclusive Framework on BEPS: Action 14 |
| topic | Taxation Aruba |
| topic_facet | Taxation Aruba |
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