Research Catalog
Making dispute resolution more effective : MAP peer review report.
- Title
- Making dispute resolution more effective : MAP peer review report. Greece. (Stage 1).
- Publication
- Paris : OECD, 2019.
Items in the Library & Off-site
Filter by
1 Item
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Use in library | HJ2737 .M36 2019 | Off-site |
Details
- Additional Authors
- Organisation for Economic Co-operation and Development, issuing body.
- Description
- 87 pages : illustrations, chart; 28 cm
- 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 minimum standard is complemented by a set of best practices. 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 Greece."-- Back cover.
- Series Statement
- OECD/G20 base erosion and profit shifting project, 2313-2604
- Uniform Title
- OECD/G20 Base Erosion and Profit Shifting Project (Series)
- Alternative Title
- MAP peer review report. Greece. Stage 1
- Subject
- Taxation > Greece
- Double taxation > Greece
- Dispute resolution (Law) > Greece
- Tax administration and procedure > Greece
- Taxation > Law and legislation > Greece
- Impôt > Grèce
- Double imposition > Grèce
- Règlement de conflits > Grèce
- Impôt > Administration et procédure > Grèce
- Dispute resolution (Law)
- Double taxation
- Tax administration and procedure
- Taxation
- Taxation > Law and legislation
- Greece
- Note
- "Inclusive framework on BEPS: Action 14."
- Bibliography (note)
- Includes bibliographical references.
- Coverage (note)
- European Union.
- Europe.
- Additional Formats (note)
- Also published online.
- Language (note)
- English.
- ISBN
- 9789264309999
- 9264309993
- 9264310002
- 9789264310001
- LCCN
- 2020379776
- OCLC
- on1113995295
- 1113995295
- SCSB-9662929
- Owning Institutions
- Princeton University Library