Making Dispute Resolution More Effective - MAP Peer Review Report, Faroe Islands (Stage 2) : Inclusive Framework on BEPS: Action 14
Organisation for Economic Co-operation and Development
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 the Faroe Islands.
Year of publication: |
2022
|
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Institutions: | OECD (issuing body) |
Publisher: |
Paris : OECD Publishing |
Subject: | Konfliktregelung | Dispute settlement | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure | OECD-Staaten | OECD countries | G20-Staaten | G20 countries | Färöer | Faroe Islands |
Saved in:
Online Resource
Extent: | 1 Online-Ressource (65 p.) 21 x 28cm. |
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Series: | |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Amtliche Publikation |
Language: | English |
ISBN: | 978-92-64-93059-9 |
Other identifiers: | 10.1787/d91d70b1-en [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013202531
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