Action 14 of the BEPS Project electrónico taking the pulse of tax certainty and determining the effectiveness of the peer review process five years on Michelle Markham
By: Markham, Michelle
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Material type: 
ArticleSubject(s): 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
In:
Bulletin for International Taxation v. 76, n. 2, 2022, p. 96-107Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/2-3 (Browse shelf) | Available | BIT/2022/2-3 |
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.
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