【完整足球指数】欧赔
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Dispute resolution

Focus

  • BEPS Action 14 peer review and monitoring

    In October 2016, the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the MAP peer review and monitoring process under Action 14 of the BEPS Action Plan. The peer review and monitoring process will be conducted by the Forum on Tax Administration MAP Forum in accordance with the Terms of Reference and Assessment Methodology, with all members participating on an equal footing.

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International double taxation may result where two jurisdictions seek to tax the same transactions or activities. Whilst tax treaties directly resolve most such cases, international double taxation may remain where two jurisdictions disagree on the interpretation or application of a treaty provision. The mutual agreement procedure (MAP) article of a tax treaty accordingly provides a mechanism to resolve these cross-border tax disputes.

WHAT'S NEW

 DATA

One of the elements of the BEPS Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this element, members of the Inclusive Framework on BEPS have committed to report their MAP statistics pursuant to an agreed reporting framework. Read more

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