Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2): Inclusive Framework on BEPS: Action 14 (OECD/G20 Base Erosion and Profit Shifting Project) - Softcover

Organisation For Economic Co-operation And Development

Softcover

ISBN 10: 9264676147 ISBN 13: 9789264676145

Publisher: OECD, 2022

Synopsis

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.

Edition details

• Publisher: OECD
• Publication date: 2022
• Language: English
• ISBN 10: 9264676147
• ISBN 13: 9789264676145
• Binding: Paperback
• Number of pages: 56