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Monday, December 18th 2017
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OECD requests feedback on tax treaty dispute resolution in Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand, Portugal

Monday, 28th November 2017

"The OECD on November 24 asked for taxpayer input to conduct stage 1 peer reviews of the tax dispute resolution processes in Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand, and Portugal.

Taxpayers are invited to respond to a  questionnaire by December 22 on their experiences in these countries regarding access to the mutual agreement procedure (MAP) for resolving tax treaty disputes, clarity and availability of MAP guidance, and the timely implementation of MAP agreements.

The input will be used to assess whether the countries are meeting commitments made in response to the 2015 OECD/G20 base erosion profit shifting plan.

The OECD has made similar requests for input regarding the tax dispute resolution process in Belgium, Canada, The Netherlands, Switzerland, The United Kingdom, The United States, Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden, Czech Republic, Denmark, Finland, Korea, Norway, Poland, and Spain.

It intends to ask for feedback on 36 more countries by August 2019."


Web-link: http://www.mnetax.com/oecd-requests-feedback-tax-treaty-dispute-resolution-austr...
Language: English


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