HERMES-Catalog

Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2) : Inclusive Framework on BEPS: Action 14 / Organisation for Economic Co-operation and Development
(OECD/G20 Base Erosion and Profit Shifting Project. ISSN:23132612)

Publisher	Paris : OECD Publishing
Year	2022
Authors	*Organisation for Economic Co-operation and Development

Links to the text	Location	Volume	Call No.	Barcode No.	Status	Comments	ISBN	Printed	Restriction	Reserve
Links to the text	Library Off-campus access			OB00158335		OECD iLibrary (電子ブック)	9789264602038

Material Type	E-Book
Media type	機械可読データファイル
Size	65 p. ; 21 x 28cm
Notes	Under 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 the interpretation and application of tax treaties. The 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 Action 14 Minimum Standard by Brunei Darussalam HTTP:URL=https://doi.org/10.1787/83469e1b-en Host=oecd-ilibrary.org
Subjects	FREE:Taxation FREE:Brunei Darussalam
ID	8000078326
ISBN	9789264602038