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  • 26-February-2019

    English

    Jeffrey Van Hove - Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division

    Jeffrey Van Hove is the Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division in the OECD's Centre for Tax Policy and Administration.

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  • 25-February-2019

    English

    Finland deposits its instrument of acceptance for the Multilateral BEPS Convention

    Today, Finland deposited its instrument of acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS with the OECD’s Secretary-General, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

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  • 19-February-2019

    English

    Advisory Group for Co-operation with Partner Economies Annual Meeting

    Representatives from 33 countries and 6 international and regional organisations, along with delegations from the OECD’s Multilateral Tax Centres, met on 19 February 2019 in Paris to discuss the OECD’s Global Relations Programme in taxation, at their meeting of the Advisory Group for Cooperation with Partner economies during the Capacity Building Week of OECD’s Centre for Tax Policy and Administration.

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  • 19-February-2019

    English

    OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

    The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

  • 14-February-2019

    English

    OECD releases BEPS peer review reports on improving tax dispute resolution mechanisms and preventing treaty shopping

    Progress continues with the implementation of the BEPS package, as the OECD releases additional peer review reports assessing countries’ efforts to implement the Action 6 and Action 14 minimum standards as agreed under the OECD/G20 BEPS Project.

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  • 14-February-2019

    English

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

    Under Action 14, countries 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 countries 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 Slovenia.
  • 14-February-2019

    English

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

    Under Action 14, countries 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 countries 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 Romania.
  • 14-February-2019

    English

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

    Under Action 14, countries 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 countries 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 Hungary.
  • 14-February-2019

    English

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

    Under Action 14, countries 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 countries 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 the Slovak Republic.
  • 14-February-2019

    English

    Prevention of Treaty Abuse - Peer Review Report on Treaty Shopping - Inclusive Framework on BEPS: Action 6

    BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement.This report reflects the outcome of the first peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework on BEPS. It includes the aggregate results of the review and data on tax treaties concluded by each of the 116 members of the Inclusive Framework on BEPS on 30 June 2018. Chapter 1 provides context of the Action 6 minimum standard, Chapter 2 focuses on the peer review process, Chapter 3 highlights the aggregate results of the peer review and Chapter 4 presents the conclusions and next steps. The annex contains the jurisdictional section for each members of the BEPS Inclusive Framework.
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