The OECD has released a group of documents that will form the basis of the mutual agreement procedure (MAP) peer review and monitoring process under Action 14 of the BEPS action plan. The MAP is the framework for resolving tax-treaty related disputes.
The documents include:
The OECD has released a group of documents that will form the basis of the mutual agreement procedure (MAP) peer review and monitoring process under Action 14 of the BEPS action plan. The MAP is the framework for resolving tax-treaty related disputes.
The documents include:
terms of reference: translating the minimum standard approved in the final Action 14 report into a basis for peer review;
assessment methodology: for the peer review and monitoring process;
MAP statistics reporting framework: reflecting the collaborative approach competent authorities will take to resolve MAP cases, to ensure greater transparency on statistical information relating to the inventory, types and outcome of MAP cases through common reporting of MAP cases going forward; and
guidance on information and documentation to be submitted with a MAP request.
The OECD has released a group of documents that will form the basis of the mutual agreement procedure (MAP) peer review and monitoring process under Action 14 of the BEPS action plan. The MAP is the framework for resolving tax-treaty related disputes.
The documents include:
The OECD has released a group of documents that will form the basis of the mutual agreement procedure (MAP) peer review and monitoring process under Action 14 of the BEPS action plan. The MAP is the framework for resolving tax-treaty related disputes.
The documents include:
terms of reference: translating the minimum standard approved in the final Action 14 report into a basis for peer review;
assessment methodology: for the peer review and monitoring process;
MAP statistics reporting framework: reflecting the collaborative approach competent authorities will take to resolve MAP cases, to ensure greater transparency on statistical information relating to the inventory, types and outcome of MAP cases through common reporting of MAP cases going forward; and
guidance on information and documentation to be submitted with a MAP request.
