Inclusive Framework on BEPS reports continuing progress towards making tax dispute resolution more effective
The OECD released 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures (MAP), highlighting continued progress by members of the Inclusive Framework on BEPS that have committed to implementing the Action 14 minimum standard, which seeks to improve the resolution of treaty-related disputes through the MAP. This has been announced with a news release on the website of the OECD. Further from the news release: The ...
Peer review report on tax dispute resolution (MAP): Overall Curaçao meets almost all the elements of the BEPS Action 14 Minimum Standard
This week, the OECD released 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures (MAP), highlighting continued progress by members of the Inclusive Framework on BEPS that have committed to implementing the Action 14 minimum standard, which seeks to improve the resolution of treaty-related disputes through the MAP. The new Assessment Methodology for the Action 14 peer reviews includes a simplified peer review process, for jurisdictions ...
OECD released statistics on Mutual Agreement Procedures and Advance Pricing Arrangements as well as the 2024 Update of the Consolidated Information on Mutual Agreement Procedures. The Netherlands among the winners of MAP & APA Awards
The 2023 Mutual Agreement Procedure (MAP) and Advance Pricing Arrangement (APA) Statistics, the 2023 MAP & APA Awards and the 2024 Consolidated Information on MAP were released during the sixth OECD Tax Certainty Day which took place during the last day of the Forum on Tax Administration (FTA) Plenary Meeting in Athens, Greece and where Commissioners from 53 tax administrations took stock of the tax certainty agenda and discussed ways ...
OECD releases statistics and awards on Mutual Agreement Procedures: The Netherlands win awards for the shortest time in closing TP cases and for the most improved jurisdiction
The 2022 Mutual Agreement Procedures (MAP) Statistics, the 2022 MAP Awards and the 2023 Consolidated Information on MAP were released during the fifth OECD Tax Certainty Day on 14 November 2023 where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution. This has been announced in a news release on the website of the OECD. Further from the news release: ...
Consolidated Information on Mutual Agreement Procedures 2023 published, making dispute resolution mechanisms more effective
On Tuesday November 14, 2023, the OECD released Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023, the first-ever edition that provides stakeholders with an overview of published information on MAP in each member jurisdiction of the OECD/G20 Inclusive Framework on BEPS in a clear and simple manner. This has been announced in a news release on the website of the OECD. Although member jurisdictions have ...
Countries continue the successful implementation of international standards on harmful tax practices and tax dispute resolution
Progress continues in combatting harmful tax practices and providing greater tax certainty. New outcomes on the review of preferential tax regimes and new peer review reports on Mutual Agreement Procedures have been approved by the OECD/G20 Inclusive Framework on BEPS, which groups over 140 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules. This has been announced by the OECD with a press release dated 24 ...
Tax dispute resolution – MAP peer review report (Stage 2): Curaçao meets all of the elements of the Action 14 Minimum Standard and solved all of the identified deficiencies
New peer review reports on Mutual Agreement Procedures (MAP) have been approved by the OECD/G20 Inclusive Framework on BEPS, which groups over 140 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules. This has been announced by the OECD with a press release dated 24 January 2022 on the occasion of the release of the peer review reports. Curaçao The Stage 2 peer review monitoring ...
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 ...
OECD/G20 Inclusive Framework on BEPS: Progress Report July 2017-June 2018 published. Review Curaçao on mutual agreement procedures scheduled for the 8th batch, by April 2019
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 ...