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  • Online-Ressource  (136)
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  • 1
    Online-Ressource
    Online-Ressource
    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD Series on Carbon Pricing and Energy Taxation
    Paralleltitel: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Kurzfassung: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
    DOI: 10.1787/b84d5b36-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 2
    Online-Ressource
    Online-Ressource
    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 3
    Online-Ressource
    Online-Ressource
    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264642393
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
    DOI: 10.1787/9afd6856-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 4
    Online-Ressource
    Online-Ressource
    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 5
    Online-Ressource
    Online-Ressource
    Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Schlagwort(e): Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 6
    Online-Ressource
    Online-Ressource
    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Online-Ressource
    Online-Ressource
    G20/OECD Principles of Corporate Governance 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346581 , 9789264644953 , 9789264761827
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Principes de gouvernance d'entreprise du G20 et de l'OCDE 2023
    Schlagwort(e): Corporate Governance ; Regulierung ; G20-Staaten ; OECD-Staaten ; Governance
    Kurzfassung: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance. They identify the key building blocks for a sound corporate governance framework and offer practical guidance for implementation at the national level. The Principles also provide guidance for stock exchanges, investors, corporations and others that have a role in developing good corporate governance.
    DOI: 10.1787/ed750b30-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 8
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Jersey (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264960435
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Jersey ; Taxation ; Jersey
    Kurzfassung: 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 Jersey.
    DOI: 10.1787/37a6cb02-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Cayman Islands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648166
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Cayman Islands ; Taxation ; Cayman Islands ; Amtliche Publikation
    Kurzfassung: 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 the Cayman Islands.
    DOI: 10.1787/6ef52ae4-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 10
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Morocco (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264963986
    Sprache: Englisch
    Seiten: 1 Online-Ressource (81 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, Maroc (Phase 2) : Cadre inclusif sur le BEPS : Action 14
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Marokko ; Taxation ; Morocco ; Amtliche Publikation
    Kurzfassung: 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 Morocco.
    DOI: 10.1787/f14495d7-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 11
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264779853
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Kurzfassung: 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.
    DOI: 10.1787/32b8feb8-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 12
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264345584
    Sprache: Englisch
    Seiten: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Thailand ; Taxation ; Thailand
    Kurzfassung: 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 Thailand.
    DOI: 10.1787/18aa2039-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 13
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Bahrain (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825826
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Bahrain ; Taxation ; Bahrain
    Kurzfassung: 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 Bahrain.
    DOI: 10.1787/0f90e048-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 14
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Serbia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264845169
    Sprache: Englisch
    Seiten: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Serbien ; Taxation ; Serbia
    Kurzfassung: 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 Serbia.
    DOI: 10.1787/577cb1f7-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 15
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959316
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; San Marino ; Taxation ; San Marino
    Kurzfassung: 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 San Marino.
    DOI: 10.1787/22b43680-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 16
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264602038
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Brunei ; Taxation ; Brunei Darussalam
    Kurzfassung: 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.
    DOI: 10.1787/83469e1b-en
    URL: lizenzpflichtig
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  • 17
    Online-Ressource
    Online-Ressource
    Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264862739 , 9789264593220 , 9789264592674
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Quatrième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Welt ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by each of the 139 members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2021, and also contains the jurisdictional section for each member. This is the first peer review process governed by a revised peer review methodology.
    DOI: 10.1787/3dc05e6a-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 18
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Bermuda (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264699588
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Bermudainseln ; Taxation ; Bermuda ; Amtliche Publikation
    Kurzfassung: 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 Bermuda.
    DOI: 10.1787/45f1b476-en
    URL: lizenzpflichtig
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  • 19
    Online-Ressource
    Online-Ressource
    G20/OECD Roadmap on Developing Countries and International Taxation : OECD report for the G20 Finance Ministers and Central Bank Governors (2022)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Schlagwort(e): Internationale Unternehmensbesteuerung ; Internationale Zusammenarbeit ; Steuerpolitik ; Sustainable Development Goals ; Entwicklungsländer ; G20-Staaten ; OECD-Staaten ; Taxation ; Development
    Kurzfassung: This Roadmap provides a follow-up to the 2021 report to the G20 on Developing Countries and the OECD/G20 Inclusive Framework on BEPS. It takes stock of progress since 2021 and sets out key priorities. It also provides a Roadmap to guide actions by interested G20 members and other stakeholders to help developing countries to maximise the benefits of multilateral engagement on international tax, and capitalise on advances in tax policy and tax administration to support the achievement of the Sustainable Development Goals.
    DOI: 10.1787/cf46900c-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 20
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264724624
    Sprache: Englisch
    Seiten: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Vietnam ; Taxation ; Viet Nam
    Kurzfassung: 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 Viet Nam.
    DOI: 10.1787/89ec62ed-en
    URL: lizenzpflichtig
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  • 21
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264680555
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Kurzfassung: 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 the United Arab Emirates.
    DOI: 10.1787/d4e40420-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 22
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264650589
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago
    Kurzfassung: 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 Trinidad and Tobago.
    DOI: 10.1787/b4daac65-en
    URL: lizenzpflichtig
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  • 23
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264661912
    Sprache: Englisch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Barbados ; Taxation ; Barbados
    Kurzfassung: 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 Barbados.
    DOI: 10.1787/352eebcd-en
    URL: lizenzpflichtig
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  • 24
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264378261
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Man (Insel) ; Taxation ; Isle of Man
    Kurzfassung: 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 the Isle of Man, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/fd56cc8d-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 25
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, The Bahamas (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264958357
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Bahamas ; Taxation ; Bahamas ; Amtliche Publikation
    Kurzfassung: 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 the Bahamas.
    DOI: 10.1787/3e3d34d5-en
    URL: lizenzpflichtig
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  • 26
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Macau, China (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264912281
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Macau ; Taxation ; Macau, China
    Kurzfassung: 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 Macau, China.
    DOI: 10.1787/df263845-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 27
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, British Virgin Islands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264815179
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; British Virgin Islands ; Taxation ; Virgin Islands, British
    Kurzfassung: 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 the British Virgin Islands.
    DOI: 10.1787/36402208-en
    URL: lizenzpflichtig
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  • 28
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Faroe Islands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264930599
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Färöer ; Taxation ; Faroe Islands ; Amtliche Publikation
    Kurzfassung: 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 the Faroe Islands.
    DOI: 10.1787/d91d70b1-en
    URL: lizenzpflichtig
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  • 29
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Greenland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264981461
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Grönland ; Taxation ; Greenland
    Kurzfassung: 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 Greenland.
    DOI: 10.1787/b73a3abe-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 30
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Guernsey (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264558939
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Guernsey ; Taxation ; Guernsey
    Kurzfassung: 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 taxtreaties. 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 Guernsey, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/6933c16a-en
    URL: lizenzpflichtig
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  • 31
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Monaco (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264618428
    Sprache: Englisch
    Seiten: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, Monaco (Phase 2) : Cadre inclusif sur le BEPS : Action 14
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Monaco ; Taxation ; Monaco
    Kurzfassung: 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 Monaco.
    DOI: 10.1787/2d772d4f-en
    URL: lizenzpflichtig
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  • 32
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Curaçao (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681262
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Curacao ; Taxation
    Kurzfassung: 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 Curaçao.
    DOI: 10.1787/29b97fc3-en
    URL: lizenzpflichtig
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  • 33
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Tunisia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264759268
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, Tunisie (Phase 2) : Cadre inclusif sur le BEPS : Action 14
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Tunesien ; Taxation ; Tunisia ; Amtliche Publikation
    Kurzfassung: 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 Tunisia.
    DOI: 10.1787/5e8a9cac-en
    URL: lizenzpflichtig
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  • 34
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Andorra (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264430617
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Andorra ; Taxation ; Andorra
    Kurzfassung: 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 Andorra.
    DOI: 10.1787/dc816eb2-en
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  • 35
    Online-Ressource
    Online-Ressource
    Country-by-Country Reporting – Compilation of 2022 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264759299 , 9789264431058 , 9789264832725
    Sprache: Englisch
    Seiten: 1 Online-Ressource (227 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2022 de rapports d’examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed four annual reviews in 2018, 2019, 2020 and 2021. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This fifth annual peer review report reflects the outcome of the fifth review which considered all aspects of implementation. It contains the review of 134 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/5ea2ba65-en
    URL: lizenzpflichtig
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  • 36
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264995888
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Gibraltar ; Taxation ; Gibraltar
    Kurzfassung: 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 Gibraltar.
    DOI: 10.1787/f0cf72b8-en
    URL: lizenzpflichtig
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  • 37
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Aruba (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264667075
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Aruba ; Taxation ; Aruba
    Kurzfassung: 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 Aruba.
    DOI: 10.1787/ed55fc1a-en
    URL: lizenzpflichtig
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  • 38
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264540637
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Katar ; Taxation ; Qatar
    Kurzfassung: 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 Qatar.
    DOI: 10.1787/0e20fb46-en
    URL: lizenzpflichtig
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  • 39
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Oman (Stage 2) : Inclusive Framework on BEPS: Action 14 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264914513
    Sprache: Englisch
    Seiten: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; G20-Staaten ; OECD-Staaten ; Oman ; Taxation ; Oman
    Kurzfassung: 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 Oman.
    DOI: 10.1787/30973512-en
    URL: lizenzpflichtig
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  • 40
    Online-Ressource
    Online-Ressource
    Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition : Inclusive Framework on BEPS (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776708
    Sprache: Englisch
    Seiten: 1 Online-Ressource (226 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. This Commentary to the GloBE Rules provides tax administrations and taxpayers with guidance on the interpretation and application of those rules in order to promote a consistent and common interpretation of the GloBE Rules that will facilitate coordinated outcomes for both tax administrations and MNE Groups. This Commentary explains the intended outcomes under the GloBE Rules and clarifies the meaning of certain terms. It also illustrates the application of the rules to certain fact patterns.
    DOI: 10.1787/1e0e9cd8-en
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  • 41
    Online-Ressource
    Online-Ressource
    Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264404472
    Sprache: Englisch
    Seiten: 1 Online-Ressource (427 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2021 (version abrégée) : Cadre Inclusif sur le BEPS : Action 5
    Schlagwort(e): Gewinnverlagerung ; Internationales Steuerrecht ; Besteuerungsverfahren ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Welt ; Taxation
    Kurzfassung: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 135 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the sixth annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/4034ce42-en
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  • 42
    Online-Ressource
    Online-Ressource
    G20-OECD Policy Toolkit to Mobilise Funding and Financing for Inclusive and Quality Infrastructure Investment in Regions and Cities (2022)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Schlagwort(e): Infrastrukturinvestition ; Regionalentwicklung ; Stadtentwicklung ; OECD-Staaten ; G20-Staaten ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Transport
    Kurzfassung: Over the coming years, significant infrastructure investment will be required to sustain economic growth and improve well-being in many regions and cities. Subnational governments will have a key role to help provide this infrastructure - they are responsible for almost 60% of total public investment in G20 countries. This G20-OECD Policy Toolkit, developed with input from the Asian Development Bank, aims to support inclusive and quality infrastructure investment by subnational governments across developing, emerging and developed countries. It outlines key elements of creating an enabling environment for subnational infrastructure investment. It then details common and innovative funding sources, financing instruments and investment approaches. Rather than recommending specific instruments, it provides a ‘toolkit’ of options for policymakers and practitioners. The Policy Toolkit is supported by 23 case studies.
    DOI: 10.1787/99169ac9-en
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  • 43
    Online-Ressource
    Online-Ressource
    Addressing territorial disparities in future infrastructure needs in the wake of the COVID-19 crisis : A G20 perspective (2022)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Schlagwort(e): Infrastrukturinvestition ; Räumliche Verteilung ; Bildungschancen ; Gesundheitsversorgung ; G20-Staaten ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Transport
    Kurzfassung: This policy paper sheds light on the type of investments that can maximise social returns and help bridge territorial gaps in access to services. It starts by explaining why it is challenging to balance proximity and cost-efficiency in service provision while maintaining quality across territories, highlighting the key role of subnational governments in providing education and health services. It then assesses the extent of territorial inequalities in access to basic education and health care services in G20 countries based on a comprehensive review of the evidence available. Finally, the report reflects on future needs based on demographic projections and offers two main implications for the future of infrastructure investment: 1) the need to tailor strategic and flexible investments to different demographic realities; and 2) the need to support quality infrastructure investment by subnational governments.
    DOI: 10.1787/e246f50f-en
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  • 44
    Online-Ressource
    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; Thailand (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264610767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Thailand ; OECD-Staaten ; G20-Staaten ; Taxation ; Thailand ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
    DOI: 10.1787/b20477e3-en
    URL: kostenfrei
    URL: kostenfrei
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  • 45
    Online-Ressource
    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; United Arab Emirates (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264995154
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates.
    DOI: 10.1787/ea6c9295-en
    URL: kostenfrei
    URL: kostenfrei
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  • 46
    Online-Ressource
    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; Barbados (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264465879
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Barbados ; OECD-Staaten ; G20-Staaten ; Taxation ; Barbados ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
    DOI: 10.1787/edf96ece-en
    URL: kostenfrei
    URL: kostenfrei
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  • 47
    Online-Ressource
    Online-Ressource
    The role of online platforms in weathering the COVID-19 shock (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.)
    Serie: OECD Policy Responses to Coronavirus (COVID-19)
    Schlagwort(e): Coronavirus ; Online-Handel ; Digitale Plattform ; Wirkungsanalyse ; OECD-Staaten ; G20-Staaten ; Science and Technology ; Economics
    Kurzfassung: This policy brief reports on the activity of online platforms during the COVID-19 crisis. Google Trends data for OECD and other G20 countries indicate that in some areas (such as retail sales, restaurant delivery, and mobile payments) online-platform use increased markedly during the first half of 2020, when most countries imposed lockdown and physical distancing measures. Thus, in this period, some economic transactions may have shifted to online marketplaces as people and businesses increasingly turned to online platforms to pursue economic and social activities. The rise in platform use was however highly heterogeneous across areas of activity and countries. Countries with higher levels of economic and technological development, easier access to infrastructure and connectivity, better digital skills, and wider Internet use tended to experience a larger increase in the use of online marketplaces, possibly mitigating the negative effects on output and jobs of the COVID-19 shock. This highlights the role of policies in strengthening countries’ digital preparedness and their resilience to future shocks.
    DOI: 10.1787/2a3b8434-en
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  • 48
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264544147
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Neuseeland ; Taxation ; New Zealand ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 of New Zealand, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/794c808c-en
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  • 49
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264836518
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Estland ; Taxation ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Estonia.
    DOI: 10.1787/332796fc-en
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  • 50
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Slovenia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264529380
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowenien ; Taxation ; Slovenia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Slovenia.
    DOI: 10.1787/27a608bc-en
    URL: lizenzpflichtig
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  • 51
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820050
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kolumbien ; Taxation ; Colombia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 minimum standard is complemented by a set of best practices. 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 Colombia, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/01c36574-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 52
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264999343
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indien ; Taxation ; India ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 India.
    DOI: 10.1787/cc6e7579-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 53
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264970731
    Sprache: Englisch
    Seiten: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Japan, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/e3d454fd-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 54
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264689619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Kroaten ; Taxation ; Croatia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Croatia.
    DOI: 10.1787/7a89e6e4-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 55
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648760
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Brasilien ; Taxation ; Brazil
    Kurzfassung: 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 Brazil.
    DOI: 10.1787/30e8a050-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 56
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    Online-Ressource
    Nuclear Energy in the Circular Carbon Economy (CCE) : A Report to the G20 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264459014
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.)
    Schlagwort(e): Kernenergie ; Elektrizitätsversorgung ; Klimaschutz ; Coronavirus ; G20-Staaten ; Nuclear Energy
    Kurzfassung: This report highlights the potential role of nuclear in contributing to the circular carbon economy as a low-carbon source of electricity, but also as a source of heat and system integration services. It further highlights the essential role played by the existing nuclear reactor fleet in supporting the resilience of the electricity system through the COVID-19 crisis, and the significant role that the nuclear sector can play in post-COVID-19 recovery efforts. As with all low-carbon technologies, a number of enabling policies are needed for nuclear power to play its full role in the circular carbon economy. They are outlined in the last section of this report. Building on these conclusions, G20 countries could take specific action in a number of areas, both individually and collectively.
    DOI: 10.1787/be85cb3d-en
    URL: lizenzpflichtig
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  • 57
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    Online-Ressource
    G20 Compendium on the Use of Digital Tools for Public Service Continuity : Report for the G20 Digital Economy Tak Force, Trieste, Italy, August 2021 (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.)
    Schlagwort(e): Öffentliche Dienstleistung ; Digitalisierung ; Künstliche Intelligenz ; Internet der Dinge ; Mobilkommunikation ; G20-Staaten ; Governance
    Kurzfassung: This Compendium takes stock of the use of emerging technologies such as artificial intelligence (AI), fifth-generation mobile telecommunication technologies (5G), and the Internet of Things (IoT) across G20 members to sustain public service continuity and provide the basis for recovery from the COVID-19 crisis. It presents 120 practices in G20 members highlighting how governments can significantly transform themselves and make the best use of digital technologies and data to serve economies and societies better, foster international collaboration, and accelerate the development of the most successful use cases. This report was originally submitted to the G20 Digital Economic Task Force in July 2021.
    DOI: 10.1787/6f800fd5-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 58
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    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; Trinidad and Tobago (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264866010
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Trinidad und Tobago ; OECD-Staaten ; G20-Staaten ; Taxation ; Trinidad and Tobago ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
    DOI: 10.1787/def5f134-en
    URL: kostenfrei
    URL: kostenfrei
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 59
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    Online-Ressource
    Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264356108 , 9789264579729 , 9789264950986
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Troisième rapport d’examen par les pairs sur le chalandage fiscal : Le Cadre Inclusif sur le BEPS : Action 6
    Schlagwort(e): Besteuerungsverfahren ; Doppelbesteuerung ; Gewinnverlagerung ; Steuervermeidung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI has started to impact tax treaties of jurisdictions that have ratified it.
    DOI: 10.1787/d6cecbb8-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 60
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264915817
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Portugal ; Taxation ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 of Portugal.
    DOI: 10.1787/b7f3e217-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 61
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Romania (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758049
    Sprache: Englisch
    Seiten: 1 Online-Ressource (99 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Rumänien ; Taxation ; Romania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Romania.
    DOI: 10.1787/800bcae2-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 62
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264945289
    Sprache: Englisch
    Seiten: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Lettland ; Taxation ; Latvia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 minimum standard is complemented by a set of best practices. 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 Latvia, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/5fb7733b-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 63
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Greece (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264911512
    Sprache: Englisch
    Seiten: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Griechenland ; Taxation ; Greece ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Greece.
    DOI: 10.1787/3bb76f22-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 64
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Malta (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264403703
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Malta ; Taxation ; Malta ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 of Malta, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/025e9f0c-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 65
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    Making Dispute Resolution More Effective – MAP Peer Review Report, The Slovak Republic (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264582712
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowakei ; Taxation ; Slovak Republic ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 The Slovak Republic.
    DOI: 10.1787/df4ca02e-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 66
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264539396
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Irland ; Taxation ; Ireland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Ireland.
    DOI: 10.1787/e0c46317-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 67
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    Country-by-Country Reporting – Compilation of 2021 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264369047 , 9789264986787 , 9789264514683
    Sprache: Englisch
    Seiten: 1 Online-Ressource (242 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2021 de rapports d’examen par les pairs (version abrégée) : Cadre Inclusif sur le BEPS : action 13
    Schlagwort(e): Internationales Steuerrecht ; Gewinnverlagerung ; Steuervermeidung ; Konfliktregelung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed four annual reviews in 2017, 2018, 2019 and 2020. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This 2021 annual peer review report reflects the outcome of the fourth review which considered all aspects of implementation. It contains the review of 132 member jurisdictions of the OECD/G20 Inclusive Framework on BEPS which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/73dc97a6-en
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  • 68
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264874541
    Sprache: Englisch
    Seiten: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Russland ; Taxation ; Russian Federation
    Kurzfassung: 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 the Russian Federation.
    DOI: 10.1787/fe683c93-en
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  • 69
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, People's Republic of China (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264665590
    Sprache: Englisch
    Seiten: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; China ; Taxation ; China, People’s Republic
    Kurzfassung: 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 the People's Republic of China.
    DOI: 10.1787/2819971c-en
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  • 70
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264320017
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Bulgarien ; Taxation ; Bulgaria
    Kurzfassung: 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 Bulgaria.
    DOI: 10.1787/8e7b2363-en
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  • 71
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    Bridging digital divides in G20 countries (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (34 p.)
    Schlagwort(e): Digitale Spaltung ; Räumliche Verteilung ; Breitbandkommunikation ; G20-Staaten ; Urban, Rural and Regional Development ; Science and Technology ; Amtsdruckschrift
    Kurzfassung: Reliable and high-quality connectivity is fundamental for the digital transformation. Furthermore, the COVID-19 health emergency has shown that access to high-quality broadband services at affordable prices, across different territories is essential to ensure that economic and social activities can continue in an increasingly remote manner. However, important disparities in terms of connectivity persist in G20 countries and especially within countries between different types of regions. Overcoming the territorial divide is essential to ensure that no region and its inhabitants are left behind, regardless of where they live. This report offers a roadmap to policy makers to reduce the digital divides experienced by people living in different places within countries. While this is a key policy goal, the reduction of regional disparities needs to be accompanied with sufficiently high levels of broadband speeds across regions for people to be able to fully benefit from the economic opportunities and services brought about by digitalization.
    DOI: 10.1787/35c1d850-en
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  • 72
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    Promoting high-quality broadband networks in G20 countries (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p.)
    Schlagwort(e): Breitbandkommunikation ; Telekommunikationspolitik ; G20-Staaten ; Urban, Rural and Regional Development ; Science and Technology ; Amtsdruckschrift
    Kurzfassung: Connectivity is an essential pillar of ensuring an inclusive digital transformation. The COVID-19 health emergency has further accentuated the awareness of how the quality, capability and resilience of broadband networks are becoming even more critical to ensure an inclusive society as more and more activities, such as work and education, are conducted in a remote manner. Therefore, policies aiming to expand connectivity and increase its quality are of paramount importance. Furthermore, analysing the performance of networks is crucial to inform policy makers and regulators to identify quality gaps and design the right policies and regulation towards closing those gaps. This report focuses on the state of broadband speed quality across the G20 and how to upgrade the speeds of networks further to spur economic recovery. It identifies existing gaps and puts forward policies and regulation towards extending high-quality networks and upgrading the quality of networks.
    DOI: 10.1787/cf0093dc-en
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  • 73
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    G20 survey on Agile approaches to the regulatory governance of innovation : Report for the G20 Digital Economy Tak Force, Trieste, Italy, August 2021 (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.)
    Schlagwort(e): Innovation ; Technologiepolitik ; Regulierung ; Agilität ; G20-Staaten ; Governance
    Kurzfassung: The report on the G20 Survey on Agile Approaches to the Regulatory Governance of Innovation showcases ongoing efforts of G20 governments to revisit how they regulate in today’s fast-paced global innovation landscape. Survey results show that G20 members are keenly aware of the far-reaching implications of innovation in terms of both challenges and opportunities for regulatory policy and governance. In line with the OECD Recommendation on Agile Regulatory Governance to Harness Innovation, they are taking important steps in that respect. To facilitate mutual learning as well as the diffusion of good practices, the present report provides a range of examples of the measures adopted by governments in order to accommodate innovation-driven disruption while upholding fundamental rights, democratic values and the rule of law, and ensuring a sufficient level of protection for citizens and the environment.
    DOI: 10.1787/f161916d-en
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  • 74
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    Making dispute resolution more effective - MAP peer review report; Kazakhstan (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264854130
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
    DOI: 10.1787/5bb425a9-en
    URL: kostenfrei
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  • 75
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    Making dispute resolution more effective - MAP peer review report; Greenland (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264942899
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
    DOI: 10.1787/c1f5577f-en
    URL: kostenfrei
    URL: kostenfrei
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  • 76
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    Making dispute resolution more effective - MAP peer review report; Qatar (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264508422
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
    DOI: 10.1787/9dcb28be-en
    URL: kostenfrei
    URL: kostenfrei
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  • 77
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    Making dispute resolution more effective - MAP peer review report; Bahrain (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264979987
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bahrain ; OECD-Staaten ; G20-Staaten ; Taxation ; Bahrain ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.
    DOI: 10.1787/b178f2ef-en
    URL: kostenfrei
    URL: kostenfrei
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  • 78
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    Effective Carbon Rates 2021 : Pricing Carbon Emissions through Taxes and Emissions Trading (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820173 , 9789264854635 , 9789264841536
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Finance and Investment ; Taxation ; Transport
    Kurzfassung: Carbon pricing very effectively encourages the shift of production and consumption choices towards low and zero carbon options that is required to limit climate change. Are countries using this tool to its full potential? This report measures the pricing of CO2-emissions from energy use in 44 OECD and G20 countries, covering around 80% of world emissions. The analysis takes a comprehensive view of carbon prices, including fuel excise taxes, carbon taxes and tradable emission permit prices. The "carbon pricing score" measures how close the 44 countries, together as well as individually, are to the goal of pricing all energy related carbon emissions at current and forward-looking benchmark values for carbon costs. The report highlights the structure of effective carbon rates across countries and sectors in 2018 and discusses change compared to 2012 and 2015. It also provides an outlook on recent trends in emissions trading in China and the European Union.
    DOI: 10.1787/0e8e24f5-en
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  • 79
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264753440
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Lithuania.
    DOI: 10.1787/692bef12-en
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  • 80
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Hungary (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264748842
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Ungarn ; Taxation ; Hungary ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Hungary.
    DOI: 10.1787/a128f476-en
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  • 81
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264475076
    Sprache: Englisch
    Seiten: 1 Online-Ressource (94 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Israel ; Taxation ; Israel ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Israel.
    DOI: 10.1787/d6d1fd4e-en
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  • 82
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264348653
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Chile ; Taxation ; Chile ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Chile.
    DOI: 10.1787/1c650976-en
    URL: lizenzpflichtig
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  • 83
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    Women in infrastructure : Selected stocktaking of good practices for inclusion of women in infrastructure (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.07
    Schlagwort(e): Infrastrukturpolitik ; Frauen ; Infrastruktur ; OECD-Staaten ; G20-Staaten ; Social Issues/Migration/Health ; Governance ; Amtsdruckschrift
    Kurzfassung: Infrastructure can have a major impact on women’s access to resources and agency over their well-being, and thus on women’s empowerment. Infrastructure itself is not gender-neutral: women and men have different needs and use infrastructure differently given their specific social roles, economic status or preferences. Poor infrastructure quality also poses differentiated threats to women’s safety and well-being. Moreover, infrastructure has traditionally been a heavily male-dominated sector, leaving women little or no voice in investment decisions that affect their economic opportunities, day-to-day lives and well-being. Increasing women’s participation in infrastructure policy and decision making is thus crucial. This report explores the challenges policy makers face when mainstreaming gender into infrastructure and proposes a framework for incorporating gender considerations at each stage of the public investment process. The report also provides guidance on how to involve more women in infrastructure leadership and decision making.
    DOI: 10.1787/9eab66a8-en
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  • 84
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    Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264344402 , 9789264493926 , 9789264622753
    Sprache: Englisch
    Seiten: 1 Online-Ressource (444 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2020 (version abrégée) : Cadre inclusif sur le BEPS : Action 5
    Schlagwort(e): Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmensbesteuerung ; Internationales Steuerrecht ; Informationsverbreitung ; G20-Staaten ; OECD-Staaten ; Taxation ; Amtsdruckschrift
    Kurzfassung: BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.
    DOI: 10.1787/f376127b-en
    URL: lizenzpflichtig
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  • 85
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    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; Aruba (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
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    ISBN: 9789264639294
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Aruba ; OECD-Staaten ; G20-Staaten ; Taxation ; Aruba ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
    DOI: 10.1787/6b75f20f-en
    URL: kostenfrei
    URL: kostenfrei
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  • 86
    Online-Ressource
    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; Saint Kitts and Nevis (stage 1) (2021)
    Paris : OECD Publishing
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    Details
    ISBN: 9789264337978
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
    DOI: 10.1787/010c39fa-en
    URL: kostenfrei
    URL: kostenfrei
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  • 87
    Online-Ressource
    Online-Ressource
    Making dispute resolution more effective - MAP peer review report; Oman (stage 1) (2021)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    Details
    ISBN: 9789264868090
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Oman ; OECD-Staaten ; G20-Staaten ; Taxation ; Oman ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
    DOI: 10.1787/19b019f8-en
    URL: kostenfrei
    URL: kostenfrei
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  • 88
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264811447
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 South Africa.
    DOI: 10.1787/bdae3e57-en
    URL: lizenzpflichtig
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  • 89
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264725003
    Sprache: Englisch
    Seiten: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Australia, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/da7fc990-en
    URL: lizenzpflichtig
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  • 90
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Turkey (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264400108
    Sprache: Englisch
    Seiten: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Turkey.
    DOI: 10.1787/6dd47527-en
    URL: lizenzpflichtig
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  • 91
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598973
    Sprache: Englisch
    Seiten: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 of Mexico.
    DOI: 10.1787/26bc3948-en
    URL: lizenzpflichtig
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  • 92
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264350847
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Argentinien ; Taxation ; Argentina ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Argentina.
    DOI: 10.1787/ad982afd-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 93
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Iceland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264967595
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Island ; Taxation ; Iceland ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: 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 Iceland.
    DOI: 10.1787/8b1deca3-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 94
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264927315
    Sprache: Englisch
    Seiten: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Hongkong ; Taxation ; Hong Kong, China
    Kurzfassung: 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 Hong Kong, China.
    DOI: 10.1787/a8bc6871-en
    URL: lizenzpflichtig
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  • 95
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937048
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Kurzfassung: 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 Saudi Arabia.
    DOI: 10.1787/c12a071c-en
    URL: lizenzpflichtig
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  • 96
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264555433
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indonesien ; Taxation ; Indonesia
    Kurzfassung: 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 Indonesia.
    DOI: 10.1787/8095f743-en
    URL: lizenzpflichtig
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  • 97
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    Online-Ressource
    Using Digital Technologies for Early Education during COVID-19 : OECD Report for the G20 2020 Education Working Group (2021)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Schlagwort(e): Frühkindliche Bildung ; Schule ; Unterricht ; Digitalisierung ; Digitale Medien ; Coronavirus ; Bildungspolitik ; OECD-Staaten ; G20-Staaten ; Education ; Science and Technology
    Kurzfassung: Digital technologies are increasingly present in young children’s lives. How can early education systems get the best out of digitalisation while minimising its risks? This is especially urgent as the COVID-19 pandemic has accelerated our reliance on digital tools – tools that enabled young children to continue learning when early education centres and primary schools closed down. It is in this context that the OECD conducted a policy survey covering 34 countries and jurisdictions. It investigates how digital technologies were used to provide distance education for young children in 2020, which challenges arose and what policy changes are in the pipeline for early education.
    DOI: 10.1787/fe8d68ad-en
    URL: lizenzpflichtig
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  • 98
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    Online-Ressource
    Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) : Inclusive Framework on BEPS (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264902688
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Paralleltitel: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Schlagwort(e): Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. This report delineates the scope and sets out the operative provisions and definitions of the GloBE Rules. These rules are intended to be implemented as part of a common approach and to be brought into domestic legislation as from 2022.
    DOI: 10.1787/782bac33-en
    URL: lizenzpflichtig
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  • 99
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Andorra (Stage 1) : Inclusive Framework on BEPS: Action 14 (2020)
    Paris : OECD Publishing
    Details
    ISBN: 9789264351325
    Sprache: Englisch
    Seiten: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Andorra (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Andorra ; OECD-Staaten ; G20-Staaten ; Taxation ; Andorra
    Kurzfassung: 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 minimum standard is complemented by a set of best practices. 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 1 peer review of the implementation of the Action 14 Minimum Standard by Andorra.
    DOI: 10.1787/9845ee12-en
    URL: lizenzpflichtig
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  • 100
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, the British Virgin Islands (Stage 1) : Inclusive Framework on BEPS: Action 14 (2020)
    Paris : OECD Publishing
    Details
    ISBN: 9789264645998
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The British Virgin Islands (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; British Virgin Islands ; OECD-Staaten ; G20-Staaten ; Taxation ; Virgin Islands, British
    Kurzfassung: 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 1 peer review of the implementation of the Action 14 Minimum Standard by the British Virgin Islands.
    DOI: 10.1787/dd78e294-en
    URL: lizenzpflichtig
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