New peer review assessments on tax dispute resolution released (MAP – BEPS Action 14)

Despite the significant disruption caused by the ongoing COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release on Tuesday 13 September 2022 of the Stage 2 peer review monitoring reports regarding the minimum standard to improve the resolution of tax-related disputes between jurisdictions (BEPS Action 14) for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, ...
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Stage 2 peer review assessment on tax dispute resolution (MAP): Overall Aruba meets most of the elements of the BEPS Action 14 Minimum Standard (Aruba)

Tuesday, September 13, 2022, the OECD released the stage 2 peer review monitoring report for Aruba regarding the minimum standard to improve the resolution of tax-related disputes between jurisdictions under BEPS Action 14. This has been announced with a news release [external link] on the website of the OECD. Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the ...
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New mutual agreement procedure statistics on the resolution of international tax disputes released on OECD Tax Certainty Day

As part of the BEPS Action 14 minimum standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms, the OECD released the latest mutual agreement procedure (MAP) statistics covering 118 jurisdictions and practically all MAP cases worldwide. This has been announced on Tuesday 22 November 2021 with a news release on the website of the OECD. Furthermore from the news release: ...
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Progress continues in making tax dispute resolution more effective and in improving tax transparency through Country-by-Country reporting

Under OECD/G20 Inclusive Framework on BEPS, 140 jurisdictions have committed to implement minimum standards to improve the taxation of multinational enterprises (MNEs) worldwide. On Monday, 18 October 2021, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs and BEPS Action 14 on the resolution of tax related disputes between jurisdictions. This has been announced with a ...
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Fourth annual peer review of BEPS Action 13 considering implementation of the CbC reporting minimum standard: Curaçao has fully implemented the BEPS Action 13 minimum standard and meets all of the terms of reference

On Monday 18 October 2021, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs and BEPS Action 14 on the resolution of tax related disputes between jurisdictions. This has been announced with a news release on the website of the OECD. The BEPS Action 13 minimum standard on Country-by-Country reporting (CbC), requires tax administrations to collect ...
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Fourth annual peer review of BEPS Action 13 considering implementation of the CbC reporting minimum standard: recommendations for Aruba

On Monday 18 October 2021, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs and BEPS Action 14 on the resolution of tax related disputes between jurisdictions. This has been announced with a news release on the website of the OECD. The BEPS Action 13 minimum standard on Country-by-Country reporting (CbC), requires tax administrations to collect ...
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Verdrag Nederlandse Antillen – Finland ter bevordering van de economische betrekkingen buiten werking getreden. Was aanvulling op verdrag inzake uitwisseling van informatie betreffende belastingen en bevatte enkele fiscale verdragsvoordelen (Nederlandse Antillen, Curaçao, Sint Maarten, Caribisch Nederland)

De buitenwerkingtreding van de bepalingen van het Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en de Republiek Finland (Parijs, 10 september 2009; Trb. 2009, 178, Trb. 2010, 130 en Trb. 2011, 165) is op 23 juni 2021 afgekondigd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2021, nr. 86 (Trb. 2021, 86). De bepalingen van het Verdrag zijn ...
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Verdrag Nederlandse Antillen – Denemarken ter bevordering van de economische betrekkingen buiten werking getreden. Was aanvulling op verdrag inzake uitwisseling van informatie betreffende belastingen en bevatte enkele fiscale verdragsvoordelen (Nederlandse Antillen, Curaçao, Sint Maarten, Caribisch Nederland)

De buitenwerkingtreding van de bepalingen van het Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en het Koninkrijk Denemarken (Parijs, 10 september 2009; Trb. 2009, 166, Trb. 2010, 121 en Trb. 2011, 111) is op 23 juni 2021 afgekondigd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2021, nr. 85 (Trb. 2021, 85). De bepalingen van het Verdrag zijn ...
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Verdrag Aruba – Finland ter bevordering van de economische betrekkingen buiten werking getreden. Was aanvulling op verdrag inzake uitwisseling van informatie betreffende belastingen en bevatte enkele fiscale verdragsvoordelen (Aruba)

De buitenwerkingtreding van de bepalingen van het Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Republiek Finland (Parijs, 10 september 2009; Trb. 2009, 180, Trb. 2010, 92 en Trb. 2011, 124) is op 23 juni 2021 afgekondigd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2021, nr. 84 (Trb. 2021, 84). De bepalingen van het Verdrag zijn ingevolge artikel ...
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Verdrag Aruba – Denemarken ter bevordering van de economische betrekkingen buiten werking getreden. Was aanvulling op verdrag inzake uitwisseling van informatie betreffende belastingen en bevatte enkele fiscale verdragsvoordelen (Aruba)

De buitenwerkingtreding van de bepalingen van het Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en het Koninkrijk Denemarken ter bevordering van de economische betrekkingen (Parijs, 10 september 2009; Trb. 2009, 168, Trb. 2010, 120 en Trb. 2011, 101) is op 23 juni 2021 afgekondigd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2021, nr. 83 (Trb. 2021, 83). De bepalingen van het Verdrag zijn ingevolge artikel ...
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Verdrag Aruba – Noorwegen ter bevordering van de economische betrekkingen buiten werking getreden. Was aanvulling op verdrag inzake uitwisseling van informatie betreffende belastingen en bevatte enkele fiscale verdragsvoordelen (Aruba)

De buitenwerkingtreding van de bepalingen van het Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en het Koninkrijk Noorwegen (Parijs, 10 september 2009; Trb. 2009, 164, Trb. 2010, 79 en Trb. 2011, 138) is op 23 juni 2021 afgekondigd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2021, nr. 82 (Trb. 2021, 82). De bepalingen van het Verdrag zijn ingevolge artikel ...
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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 ...
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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 ...
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OECD secretariat invites public input on the 2020 Review of BEPS Action 14

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), the OECD secretariat is seeking public comments on the 2020 review of BEPS Action 14. This was announced by the OECD in a press release dated 18 November 2020. Furthermore from the press release: Background In October 2015 the final report on Action 14 Making Dispute Resolution Mechanisms More Effective was published, containing a minimum standard (the ...
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OECD releases 2019 MAP statistics and calls for stakeholder input on the BEPS Action 14 review on Tax Certainty Day

As part of the BEPS Action 14 minimum standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms, the OECD released on 18 November 2020 the latest mutual agreement procedure (MAP) statistics covering 105 jurisdictions and almost all MAP cases worldwide. This was announced by the OECD in a press release dated 18 November 2020. Furthermore from the press release: The 2019 ...
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Besluit Onderlinge overlegprocedures van 11 juni 2020 gepubliceerd in de Staatscourant, vervangt het besluit van 29 september 2008 (Caribisch Nederland)

Op 22 juni 2020 is het Besluit Onderlinge overlegprocedures van 11 juni 2020 van de Staatssecretaris van Financiën, nr. 2020-0000101607, gepubliceerd in de Staatscourant, jaargang 2020, no. 32689 (Stcrt. 2020, 32689). Dit besluit bevat een nadere beschrijving en invulling van de onderlinge overlegprocedure op grond van de Wet fiscale arbitrage, een bilateraal belastingverdrag of het EU-arbitrageverdrag. Meerdere regelingen geven een belanghebbende de mogelijkheid om een (dreigend) geschil over de toepassing ...
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Onderlinge overlegprocedure vastgesteld en gepubliceerd in de Landscourant (Aruba)

In de Landscourant van Aruba van 25 mei 2020, jaargang 2020, no. 11 (Lcrt. 2020 no. 11, blz. 4-9) is het besluit van de minister van Financiën, Economische Zaken en Cultuur van 18 mei 2020 met het beleid inzake de onderlinge overlegprocedure gepubliceerd. Dit beleid bevat een beschrijving en invulling van de onderlinge overlegprocedure op grond van een verdrag op fiscaal gebied. Het beleid is in werking getreden met ingang ...
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Public comments received on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard

The OECD is grateful to the commentators for their input on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard) and has published the public comments received. This was announced with a press release published on 9 March 2020 the website of the OECD. From the press release. On 6 February 2020, interested parties were invited to provide comments. For more information, click here to go to the press ...
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OECD releases IT-tools to support the implementation of TRACE and the wider exchange of tax information

On 25 February 2020, the OECD released IT-formats and guidance to support the technical implementation of the OECD Treaty Relief and Compliance Enhancement (TRACE) initiative, as well as to facilitate the wider use of the OECD Common Transmission System (CTS) for the exchange of information between tax administrations. This was announced with a press release published on the website of the OECD. From the press release: TRACE is a standardised ...
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Verslag vaste commissie voor financiën van de Tweede Kamer met antwoorden staatssecretaris over hoofdlijnen eerste pijler van een nieuw internationaal stelsel voor belastingheffing in een digitaliserende economie (Nederland)

De vaste commissie voor Financiën heeft een aantal vragen en opmerkingen voorgelegd aan de Staatssecretaris van Financiën over de brief van 10 oktober 2019 over hoofdlijnen van de eerste pijler van een nieuw internationaal stelsel voor belastingheffing in een digitaliserende economie (Kamerstuk 32 140, nr. 60). De vragen en opmerkingen zijn op 21 november 2019 aan de Staatssecretaris van Financiën voorgelegd. Bij brief van 10 februari 2020 zijn de vragen ...
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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 ...
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OECD and IOTA join forces in promoting stronger tax systems

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 ...
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OECD invites taxpayer input on tenth batch of dispute resolution peer reviews. Tenth batch includes the stage 1 peer review of Aruba

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 ...
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OECD releases latest dispute resolution statistics at its first Tax Certainty Day

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 ...
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OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms, including a report on the Netherlands

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 ...
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OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

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 ...
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Documentatie inzake de internationale onderling overleg procedure (Mutual Agreement Procedure – MAP) (Curaçao)

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 ...
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OECD invites taxpayer input on eighth batch of dispute resolution peer reviews – includes Curaçao

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 ...
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OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews

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 ...
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OECD releases 2017 global mutual agreement procedure statistics

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, ...
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