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BEPS action plan 14: Making dispute resolution mechanisms more effective

Tuesday, 3rd February 2016

"In our previous columns, we discussed the final reports of the Organisation for Economic Co-operation and Development (OECD) on the different action plans to address Base Erosion and Profit Shifting (BEPS). We will now focus on Action 14, which reflects the commitment of participating countries to implement substantial changes in their approach to dispute resolution.

 

The measures developed under Action 14 seek to minimize the risks of uncertainty and unintended double taxation by ensuring the consistent and proper implementation of tax treaties, including the effective and timely resolution of disputes on their interpretation or application through a mutual agreement procedure (MAP). One of the measures adopted in the report is the development of a minimum standard on treaty-based dispute resolution to which all OECD BEPS and G20 countries have agreed to adhere. Compliance with this standard will be subject to peer-based monitoring that will be executed through the Forum on Tax Administration’s MAP Forum (FTA MAP Forum), which is a subsidiary body of the OECD Committee on Fiscal Affairs that brings together Commissioners from different countries to develop a collaborative global response to tax administration issues."

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Web-link: http://www.bworldonline.com/content.php?section=Economy&title=beps-action-plan-1...
Language: English
Contact: Deonah L. Marco-Go


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