OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Saint Kitts and Nevis Stage 2 Inclusive Framework on BEPS Action 14 is popular PDF and ePub book, written by OECD in 2022-09-13, it is a fantastic choice for those who relish reading online the Uncategoriezed genre. Let's immerse ourselves in this engaging Uncategoriezed book by exploring the summary and details provided below. Remember, OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Saint Kitts and Nevis Stage 2 Inclusive Framework on BEPS Action 14 can be Read Online from any device for your convenience.
OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Saint Kitts and Nevis Stage 2 Inclusive Framework on BEPS Action 14 Book PDF Summary
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS 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 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Saint Kitts and Nevis.
Detail Book of OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Saint Kitts and Nevis Stage 2 Inclusive Framework on BEPS Action 14 PDF
- Author : OECD
- Release : 13 September 2022
- Publisher : OECD Publishing
- ISBN : 9789264779853
- Genre : Uncategoriezed
- Total Page : 71 pages
- Language : English
- PDF File Size : 20,7 Mb
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