Making dispute resolution more effective - MAP peer review report, France (stage 1) : inclusive framework on BEPS : action 14 / OECD.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author.

Series:

OECD/G20 Base Erosion and Profit Shifting Project (Series) 2313-2612.

OECD/G20 Base Erosion and Profit Shifting Project

Language:

English

Subjects (All):

Double taxation--France.

Double taxation.

Taxation--France.

Taxation.

Dispute resolution (Law)--France.

Dispute resolution (Law).

Physical Description:

1 online resource (76 pages)

Place of Publication:

Paris : OECD Publishing, 2017.

Summary:

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.

ISBN:

9789264285774 (PDF)

9789264285774

9264285776