Latest Documents


  • 4-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 Austria, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

  • 4-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Germany (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 peer review process is conducted in two stages.  Stage 1 assesses jurisdictions 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 Germany.

  • 4-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, France (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 peer review process is conducted in two stages.  Stage 1 assesses jurisdictions 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 France.

  • 4-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions 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 jurisdictions 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 Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

  • 1-December-2017

    English

    OECD Skills Strategy Diagnostic Report: Slovenia 2017

    Skills will be fundamental to Slovenia’s success in achieving its ambitious vision for the future – a society in which people learn for and through life, are innovative, trust one another, enjoy a high quality of life and embrace their unique identity and culture. Slovenia’s success in achieving its vision will depend to a great extent on how well it develops, activates and uses people’s skills.

    The OECD Skills Strategy Diagnostic Report: Slovenia identifies a number of overarching priority areas for action. These were identified by analysing common themes that emerged from stakeholder perspectives on the most important challenges facing Slovenia in this domain, and also through the OECD’s analysis of the nine challenges identified and examined in the report. The three priority areas for action identified are: 1) empowering active citizens with the right skills for the future; 2) building a culture of lifelong learning; and 3) working together to strengthen skills.

  • 1-December-2017

    English

    OECD Skills Strategy Diagnostic Report: Mexico 2017

    Skills are central to Mexico’s future prosperity and the well-being of its people. Improving opportunities for all Mexicans to develop high quality and relevant skills and supporting employers to improve their human resources management can help Mexico to raise productivity levels and, by extension, the incentives for employers to hire individuals in the formal sector. Fostering better and more equitable skills outcomes, especially for women and youth, will also provide the foundation for building a healthier, more equitable, and more cohesive society.

    The OECD Skills Strategy Diagnostic Report: Mexico sets out eight skills challenges for Mexico. These challenges were identified through two interactive workshops with stakeholders, bilateral meetings, internal discussions with experts at the OECD, and analysis of documents and data produced by the OECD and other organisations. The first six challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next two challenges refer to the “enabling” conditions that strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system.

  • 1-December-2017

    English

    OECD Skills Strategy Diagnostic Report: The Netherlands 2017

    The Netherlands today is prosperous, but its future success is not assured.  The Netherlands owes its success in no small part to actions it has taken in the past to develop a highly skilled population. Given the profound economic and social transformation that the Netherlands is currently undergoing, skills will be even more important for success in the future.  The Dutch education system and the skills of the Dutch population are strong overall. Therefore many of the opportunities for further improving the skills outcomes of the Netherlands are to be found in areas of society where the government has more limited influence, such as the workplace and community. As a consequence, achieving the Netherlands’ skills ambitions will require a whole-of-society approach.

    The OECD Skills Strategy Diagnostic Report: Netherlands identifies the following three skills priorities for the Netherlands - fostering more equitable skills outcomes, creating skills-intensive workplaces, and promoting a learning culture. These priorities were identified through the analysis of common themes that emerged from stakeholder perspectives on the most important skills challenges facing the Netherlands, and through the OECD’s analysis of the nine skills challenges identified and examined in the report.

  • 30-November-2017

    English

    OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)

    The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 29-November-2017

    English

    OECD launches BEPS support programme to assist Kazakhstan in the implementation of the new international tax standards

    On 28 November 2017, an OECD delegation met Bakhyt Sultanov, the Kazakhstan Minister of Finance, in Astana to launch an initiative to assist Kazakhstan in the implementation of the measures to tackle Base Erosion and Profit Shifting (BEPS).

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  • 27-November-2017

    English

    Mutual Agreement Procedure Statistics for 2016

    The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the inclusive framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.

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