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Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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 …
Persistent link: https://www.econbiz.de/10012451563
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Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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 …
Persistent link: https://www.econbiz.de/10012451649
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Policyholder Protection Schemes: Selected Considerations
Directorate for Financial, Fiscal and Enterprises …; … - 2013
This paper investigates policyholder protection schemes in OECD member countries and selected non-OECD countries. It is selective in its scope: it examines the rationale for a policyholder protection scheme; the relationship between certain design features and moral hazard; the role of a...
Persistent link: https://www.econbiz.de/10011276668
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Effective tax rate on increasing working hours
OECD - 20XX
This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.
Persistent link: https://www.econbiz.de/10013526992
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Effective tax rate on entering employment
OECD - 20XX
jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial …
Persistent link: https://www.econbiz.de/10013528356
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Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6
OECD - 2021
review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it … started to impact tax treaties of jurisdictions that have ratified it. …
Persistent link: https://www.econbiz.de/10012512152
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Country-by-Country Reporting – Compilation of 2021 Peer Review Reports : Inclusive Framework on BEPS: Action 13
OECD - 2021
Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax …’ operations across the world has boosted tax authorities’ risk assessment capabilities. The Action 13 Minimum Standard was …
Persistent link: https://www.econbiz.de/10012661048
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Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 2) : Inclusive Framework on BEPS: Action 14
OECD - 2021
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 …
Persistent link: https://www.econbiz.de/10012623751
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Making Dispute Resolution More Effective – MAP Peer Review Report, Slovenia (Stage 2) : Inclusive Framework on BEPS: Action 14
OECD - 2021
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 …
Persistent link: https://www.econbiz.de/10012623752
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Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 2) : Inclusive Framework on BEPS: Action 14
OECD - 2021
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 …
Persistent link: https://www.econbiz.de/10012623753