OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 1) Inclusive Framework on BEPS: Action 14
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 1) Inclusive Framework on BEPS: Action 14

Author: OECD

Publisher: OECD Publishing

Published: 2019-02-14

Total Pages: 78

ISBN-13: 9264309969

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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 ...

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) Inclusive Framework on BEPS: Action 14
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) Inclusive Framework on BEPS: Action 14

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-15

Total Pages: 116

ISBN-13: 9264970738

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This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 2) Inclusive Framework on BEPS: Action 14
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 2) Inclusive Framework on BEPS: Action 14

Author: OECD

Publisher: OECD Publishing

Published: 2020-04-09

Total Pages: 101

ISBN-13: 9264421904

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This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Sweden, which is accompanied by a document addressing the implementation of best practices.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 2) Inclusive Framework on BEPS: Action 14
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 2) Inclusive Framework on BEPS: Action 14

Author: OECD

Publisher: OECD Publishing

Published: 2020-04-09

Total Pages: 100

ISBN-13: 9264501800

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This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Austria, which is accompanied by a document addressing the implementation of best practices.

Alternative Dispute Resolution and Tax Disputes
Alternative Dispute Resolution and Tax Disputes

Author: Werner Haslehner

Publisher: Edward Elgar Publishing

Published: 2023-01-20

Total Pages: 369

ISBN-13: 1803920386

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Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) Inclusive Framework on BEPS: Action 14
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) Inclusive Framework on BEPS: Action 14

Author: OECD

Publisher: OECD Publishing

Published: 2019-08-13

Total Pages: 110

ISBN-13: 9264980571

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This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.