Dispute resolution


  • BEPS Action 14 peer review and monitoring

    In October 2016, the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the MAP peer review and monitoring process under Action 14 of the BEPS Action Plan. The peer review and monitoring process will be conducted by the Forum on Tax Administration MAP Forum in accordance with the Terms of Reference and Assessment Methodology, with all members participating on an equal footing.

    Read more

International double taxation may result where two jurisdictions seek to tax the same transactions or activities. Whilst tax treaties directly resolve most such cases, international double taxation may remain where two jurisdictions disagree on the interpretation or application of a treaty provision. The mutual agreement procedure (MAP) article of a tax treaty accordingly provides a mechanism to resolve these cross-border tax disputes.



One of the elements of the BEPS Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this element, members of the Inclusive Framework on BEPS have committed to report their MAP statistics pursuant to an agreed reporting framework. Read more

21点点数一样怎么算 蓝胜配资 股票配资排名·选杨方配资信任 广西11选5开奖视频 云南快乐十分开奖结果2020 彩票深圳风采开奖 幸运赛车开奖结果查询 本期3d开奖结果 黑龙江11选5开奖 福彩3d过滤器最新版下载 金股宝配资 天天红包赛是平均分吗 今年股票推荐 陕西十一选五走势 云南十一选五昨天开 天津快乐10分怎么玩 体彩浙江6+1开奖时间