Making Dispute Resolution More Effective - MAP Peer Review Report, The Bahamas (Stage 2)
Author: Oecd
Publisher:
Published: 2022-04-21
Total Pages: 56
ISBN-13: 9789264859944
DOWNLOAD EBOOKRead and Download eBook Full
Author: Oecd
Publisher:
Published: 2022-04-21
Total Pages: 56
ISBN-13: 9789264859944
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2022-04-14
Total Pages: 56
ISBN-13: 9264958355
DOWNLOAD EBOOKThis report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Bahamas.
Author: OECD
Publisher: OECD Publishing
Published: 2020-07-27
Total Pages: 52
ISBN-13: 9264841334
DOWNLOAD EBOOKThis report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Bahamas.
Author: OECD
Publisher: OECD Publishing
Published: 2021-04-15
Total Pages: 116
ISBN-13: 9264970738
DOWNLOAD EBOOKThis 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.
Author: OECD
Publisher: OECD Publishing
Published: 2018-08-30
Total Pages: 102
ISBN-13: 9264304304
DOWNLOAD EBOOKUnder 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 ...
Author: Werner Haslehner
Publisher: Edward Elgar Publishing
Published: 2023-01-20
Total Pages: 369
ISBN-13: 1803920386
DOWNLOAD EBOOKArbitration 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.
Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOKThis report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: World Bank
Publisher: World Bank Publications
Published: 2019-11-21
Total Pages: 241
ISBN-13: 1464814414
DOWNLOAD EBOOKSeventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: OCDE,
Publisher: OCDE
Published: 2015
Total Pages: 70
ISBN-13: 9789264241466
DOWNLOAD EBOOKThis report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports