Action 14: Dispute Resolution Mechanisms
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
OECD/G20 BEPS Action
|
| gptkbp:address |
double taxation
mutual agreement procedure (MAP) tax treaty disputes |
| gptkbp:aimsTo |
ensure timely, effective, and efficient resolution of tax treaty-related disputes
|
| gptkbp:appliesTo |
countries participating in BEPS project
|
| gptkbp:focusesOn |
improving effectiveness of tax dispute resolution
|
| gptkbp:guidanceSystem |
Action 14 Final Report
|
| https://www.w3.org/2000/01/rdf-schema#label |
Action 14: Dispute Resolution Mechanisms
|
| gptkbp:includes |
peer review process
minimum standard for dispute resolution monitoring of implementation |
| gptkbp:introducedIn |
2015
|
| gptkbp:monitors |
gptkb:OECD_Forum_on_Tax_Administration
|
| gptkbp:objective |
prevent and resolve tax disputes efficiently
|
| gptkbp:partOf |
OECD/G20 Base Erosion and Profit Shifting Project
|
| gptkbp:publishedBy |
gptkb:G20
gptkb:OECD |
| gptkbp:relatedTo |
international tax cooperation
BEPS minimum standards tax certainty |
| gptkbp:bfsParent |
gptkb:OECD_BEPS_Reports
|
| gptkbp:bfsLayer |
7
|