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 ...
The Netherlands among first peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms. Treaty analysis also includes the tax arrangements with Curaçao and Sint Maarten
As we reported today in a separate article, the Netherlands is among the first six peer review reports on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms which were released by the OECD on 26 September 2017. Interesting to learn for the Dutch Caribbean tax practice is that the treaty analysis in the peer review relating to the Netherlands also includes, as we understand, the “Tax Arrangement ...
OECD releases first peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms
On 26 September 2017, as part of continuing efforts to improve the international tax framework, the OECD has released the first analysis of individual country efforts to improve dispute resolution mechanisms. The six peer review reports represent the first evaluation of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project. The first six peer review reports relate to implementation by Belgium, Canada, the Netherlands, Switzerland, the United ...