OECD publishes 30 country profiles applying Arbitration under the multilateral BEPS Convention
On 25 March 2021, the OECD, in its capacity as Depositary of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), has published the Arbitration Profiles of 30 jurisdictions applying Part VI on Arbitration of the MLI and an opinion of the Conference of the Parties to the MLI. This has been announced with a press release on the website of ...
OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms
On 16 February 2021 the OECD released the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms. The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action 14 minimum standard of the OECD/G20 BEPS Project, which aims to improve the resolution of tax-related disputes between jurisdictions ...
Stage 1 peer review report on dispute resolution released by OECD: overall Aruba meets the majority of the elements of the Action 14 Minimum Standard and where it has deficiencies, Aruba is working to address some of them
On 16 February 2021 the OECD released the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms, including the stage 1 peer review assessment for Aruba. This has been announced by the OECD with a press release dated 16 February 2021 on the occasion of the release of the peer review reports. The reports evaluate the efforts made by each jurisdiction to implement ...
Stage 1 peer review report on dispute resolution released by OECD: overall Curaçao meets most of the elements of the BEPS Action 14 Minimum Standard
On 24 February 2020 the stage 1 peer review report for Curaçao on dispute resolution (BEPS Action 14) was released by the OECD: Making Dispute Resolution More Effective – MAP Peer Review Report, Curaçao (Stage 1): Inclusive Framework on BEPS: Action 14, OECD/G20 Base Erosion and Profit Shifting Project (hereafter to be referred to as: “the report”). The report assesses the country's efforts to implement the Action 14 minimum standard ...
OECD/IMF Report on Tax Certainty – 2018 Update
On 22 July 2018, the OECD/IMF Report on Tax Certainty – 2018 Update was published on the website of the OECD. This report was originally published as Annex 3 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was issued on 22 July 2018 after the G20 Finance Ministers meeting in Buenos Aires, Argentina (see a separate article in today’s CFN-issue). This report from ...