Making Dispute Resolution More Effective - MAP Peer Review Report, the Cayman Islands (Stage 1): MAP peer review report, the Cayman Islands (Stage 1), ... base erosion and profit shifting project) - Softcover

Oecd

 
9789264503847: Making Dispute Resolution More Effective - MAP Peer Review Report, the Cayman Islands (Stage 1): MAP peer review report, the Cayman Islands (Stage 1), ... base erosion and profit shifting project)
Softcover
ISBN 10: 9264503846 ISBN 13: 9789264503847
Verlag: Org. for Economic Cooperation & Development, 2020

Inhaltsangabe

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process.

The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Cayman Islands.

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Verlag
Org. for Economic Cooperation & Development
Erscheinungsdatum
2020
Sprache
Englisch
ISBN 10 
9264503846
ISBN 13 
9789264503847
Einband
Taschenbuch
Anzahl der Seiten
54
Kontakt zum Hersteller
Nicht verfügbar
Verantwortliche Person
preigu
mail@preigu.de

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