The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. For Liechtenstein, the MLI enters into force on 1 April 2020. This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. 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. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. If you weren't able to watch the live event, the replay and presentation are now available. Vous êtes sur le site OECD iLibrary The OECD Model Tax Convention International Tax Law Conferences and Seminars Data: 27 marzo 2020 Parte 4 Orario: 09.00 Luogo: Evento in videoconferenza, Facoltà di … These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated. As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. The analysis in the guidance is based on the OECD Model Tax Convention. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.
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