Share

Dispute resolution

Focus

  • BEPS Action 14 peer review and monitoring

    In October 2016, the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the MAP peer review and monitoring process under Action 14 of the BEPS Action Plan. The peer review and monitoring process will be conducted by the Forum on Tax Administration MAP Forum in accordance with the Terms of Reference and Assessment Methodology, with all members participating on an equal footing.

    Read more

International double taxation may result where two jurisdictions seek to tax the same transactions or activities. Whilst tax treaties directly resolve most such cases, international double taxation may remain where two jurisdictions disagree on the interpretation or application of a treaty provision. The mutual agreement procedure (MAP) article of a tax treaty accordingly provides a mechanism to resolve these cross-border tax disputes.

WHAT'S NEW

 DATA

One of the elements of the BEPS Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this element, members of the Inclusive Framework on BEPS have committed to report their MAP statistics pursuant to an agreed reporting framework. Read more

 
至尊百家乐走势图 河南22选5中奖则 南京好运麻将官方网站 重庆快乐10分官方网站 足球比分007 今日股市行情分析 至尊棋牌下载地址 qq游戏欢乐四川麻将下载 今天湖北30选5开 体彩足球即时比分 上海体彩大乐透11选五 什么棋牌信誉好 幸运快3大小会连6个吗 分分11选5开奖记录 日本av女优快播电影a片 丹化科技股票行情走 喜乐彩历史开奖记录查询