BEPS Action 14

Improving the effectiveness and timeliness of dispute resolution mechanisms is the aim of Action 14 of the BEPS Action Plan (read the final report on Action 14 of the BEPS Action Plan) and is also part of the wider G20/OECD tax certainty agenda. The Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this, ...

The work on BEPS Action 14 continues with yesterday’s publication of the fourth round of stage 1 peer review reports, as announced in a press release published on the website of the OECD on 30 August 2018. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. The reports of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal published today contain over 130 targeted recommendations that will ...

The OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14), according to a press release dated 26 July 2018 published on the website of the OECD. From the press release: Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was ...

The latest edition of the OECD Model Tax Convention has been released on 18 December 2017, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS), according to an announcement dated 18 December 2017 on the website of the OECD. The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions,  plays a crucial role in removing tax related barriers to cross border trade and ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

Improving the effectiveness and timeliness of dispute resolution mechanisms is the aim of Action 14 of the BEPS Action Plan (read the final report on Action 14 of the BEPS Action Plan) and is also part of the continuous efforts to enhance tax certainty. One of the elements of the Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of ...