Érosion de la base d'imposition et transfert de bénéfices
Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage
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 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 2 peer monitoring
of the implementation of the Action 14 Minimum Standard by San Marino.
Action 14 develops solutions to address obstacles that prevent countries from solving treaty-related disputes under MAP, via a minimum standard in this area as well as a number of best practices. It also includes arbitration as an option for willing countries.