ISBN:
9789264521278
Language:
English
Pages:
1 Online-Ressource (63 p.)
,
21 x 28cm.
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallele Sprachausgabe Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, Monaco (Phase 1) : Cadre inclusif sur le BEPS : Action 14
Parallel Title:
Erscheint auch als Making dispute resolution more effective - MAP peer review report: Monaco (stage 1)
Keywords:
Konfliktregelung
;
Internationales Steuerrecht
;
Steuervermeidung
;
Gewinnverlagerung
;
Besteuerungsverfahren
;
Monaco
;
OECD-Staaten
;
G20-Staaten
;
Taxation
;
Monaco
;
Monaco
;
G-20-Staaten
;
Internationales Steuerrecht
Abstract:
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 Monaco.
