Markham, Michelle
Action 14 of the BEPS Project taking the pulse of tax certainty and determining the effectiveness of the peer review process five years on electrónico / Michelle Markham
Disponible únicamente en formato electrónico.
Resumen.
This article considers Action 14 of the OECD/G20 Base Erosion and Profit Shifting Project (the “BEPS Project”) regarding the minimum standards for tax treaty dispute resolution procedures in realizing taxpayer certainty. It also evaluates the effectiveness of the OECD’s concurrent and related peer review process.
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
APLICACION
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
TRATADOS INTERNACIONALES
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 76, n. 2, 2022, p. 96-107
Action 14 of the BEPS Project taking the pulse of tax certainty and determining the effectiveness of the peer review process five years on electrónico / Michelle Markham
Disponible únicamente en formato electrónico.
Resumen.
This article considers Action 14 of the OECD/G20 Base Erosion and Profit Shifting Project (the “BEPS Project”) regarding the minimum standards for tax treaty dispute resolution procedures in realizing taxpayer certainty. It also evaluates the effectiveness of the OECD’s concurrent and related peer review process.
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
APLICACION
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
TRATADOS INTERNACIONALES
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 76, n. 2, 2022, p. 96-107