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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 98 |
| Release | : 2021-04-15 |
| Genre | : |
| ISBN | : 9264915818 |
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 102 |
| Release | : 2020-04-09 |
| Genre | : |
| ISBN | : 9264526420 |
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by France.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 76 |
| Release | : 2017-12-15 |
| Genre | : |
| ISBN | : 9264285776 |
Under Action 14, jurisdictions 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 ...
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 72 |
| Release | : 2017-09-26 |
| Genre | : |
| ISBN | : 9264282653 |
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 116 |
| Release | : 2021-04-15 |
| Genre | : |
| ISBN | : 9264970738 |
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 100 |
| Release | : 2019-08-13 |
| Genre | : |
| ISBN | : 9264876987 |
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 80 |
| Release | : 2020-04-09 |
| Genre | : |
| ISBN | : 9264351809 |
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 69 |
| Release | : 2022-01-24 |
| Genre | : |
| ISBN | : 9264618422 |
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Monaco.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 78 |
| Release | : 2021-07-26 |
| Genre | : |
| ISBN | : 9264820051 |
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Colombia, which is accompanied by a document addressing the implementation of best practices.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 102 |
| Release | : 2019-08-13 |
| Genre | : |
| ISBN | : 9264728031 |
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
