MAP

The Organisation for Economic Co-operation and Development (OECD) and the Intra-European Organisation of Tax Administrations (IOTA) signed the renewal of a Memorandum of Understanding (MOU) for Co-operation between both Parties. This was announced in a press release published on the website of the OECD. The two organisations, which have worked together since 2000, expressed their intention to expand the co-operation in promoting fair and efficient tax systems and enhancing the ...

The OECD is now gathering input for the tenth batch of Stage 1 dispute resolution peer reviews, according to a press release on the website of the OECD. This tenth batch includes the peer review of Aruba. 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 first OECD Tax Certainty Day took place on 16 September 2019 at OECD headquarters in Paris, according to a press release published on the website of the OECD. From the press release: As recognised by G20 Ministers, maintaining and enhancing tax certainty brings benefits for taxpayers and tax administrations alike and is key in promoting investment, jobs and growth. This is particularly the case against the backdrop of the ...

The work on BEPS Action 14 continues with the publication on 13 Augustus 2019 of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. This was announced in a press release published on the website of the OECD. The stage 2 monitoring reports for Belgium, Canada, the Netherlands, Switzerland, United Kingdom and the United States evaluate the progress made by ...

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 launched in December 2016 with the peer review process of the first eight batches now well underway. This was announced in a press release published on the website of the OECD. The peer review process is ...

Op de websites van het Ministerie van Financiën van Curaçao respectievelijk van de Belastingdienst van Curaçao is documentatie geplaatst met betrekking tot de internationale onderling overleg procedure (Mutual Agreement Procedure ofwel, afgekort: “MAP”). Klik hier voor het in de Nederlandse taal opgestelde document en hier voor het in de Engelse taal opgestelde document, zoals geplaatst op de website van het Ministerie. Op de website van het Ministerie is bovendien een ...

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 launched in December 2016 with the peer review process now well underway. The peer review process is conducted in two stages. Under Stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework ...

Progress continues with the implementation of the BEPS package, as the OECD releases additional peer review reports assessing countries’ efforts to implement the Action 6 and Action 14 minimum standards as agreed under the OECD/G20 BEPS Project. The release of these reports has been announced with a press release dated 14 February 2019 as published on the website of the OECD. ACTION 6: PREVENTING THE GRANTING OF TREATY BENEFITS IN ...

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 launched in December 2016 with the peer review process now well underway. The peer review process is conducted in two stages. Under Stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework ...

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 ...

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 ...

The OECD/G20 Inclusive Framework on BEPS has published the Progress Report July 2017-June 2018, according to a post on the website of the OECD. The Progress Report was published on 22 July 2018. Please note that a new version was published on 23 July 2018 in order to correct Figure 1 on page 15: Signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base ...

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 ...