Making dispute resolution more effective The British Virgin Islands. (Stage 1) : MAP peer review report
| データ種別 | 電子書籍 |
|---|---|
| 出版者 | Paris : OECD Publishing |
| 出版年 | 2020 |
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| 書誌ID | OB01052547 |
|---|---|
| 本文言語 | 英語 |
| 別書名 | その他のタイトル:MAP peer review report |
| 一般注記 | "Inclusive framework on BEPS: Action 14." Includes bibliographical references License restrictions may limit access Summary: 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 |
| 著者標目 | Organisation for Economic Co-operation and Development |
| 統一書名標目 | OECD/G20 Base Erosion and Profit Shifting Project (Series) |
| 件 名 | LCSH:Taxation -- British Virgin Islands
全ての件名で検索
LCSH:Double taxation -- British Virgin Islands 全ての件名で検索 LCSH:Dispute resolution (Law) -- British Virgin Islands 全ての件名で検索 LCSH:Tax administration and procedure -- British Virgin Islands 全ての件名で検索 LCSH:Taxation -- Law and legislation -- British Virgin Islands 全ての件名で検索 CSHF:Impôt -- Îles Vierges britanniques 全ての件名で検索 CSHF:Double imposition -- Îles Vierges britanniques 全ての件名で検索 CSHF:Règlement de conflits -- Îles Vierges britanniques 全ての件名で検索 CSHF:Impôt -- Administration et procédure -- Îles Vierges britanniques 全ての件名で検索 FREE:Dispute resolution (Law) FREE:Double taxation FREE:Tax administration and procedure FREE:Taxation FREE:Taxation -- Law and legislation 全ての件名で検索 FREE:British Virgin Islands |
| 分 類 | LCC:HJ3393.V6 |
| 巻冊次 | ISBN:9264559450 RefWorks出力（各巻） ISBN:9789264559455 RefWorks出力（各巻） |
| 資料種別 | 機械可読データファイル |
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