Dispute resolution


  • BEPS Action 14 peer review and monitoring

    In October 2016, the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the MAP peer review and monitoring process under Action 14 of the BEPS Action Plan. The peer review and monitoring process will be conducted by the Forum on Tax Administration MAP Forum in accordance with the Terms of Reference and Assessment Methodology, with all members participating on an equal footing.

    Read more

International double taxation may result where two jurisdictions seek to tax the same transactions or activities. Whilst tax treaties directly resolve most such cases, international double taxation may remain where two jurisdictions disagree on the interpretation or application of a treaty provision. The mutual agreement procedure (MAP) article of a tax treaty accordingly provides a mechanism to resolve these cross-border tax disputes.



One of the elements of the BEPS Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this element, members of the Inclusive Framework on BEPS have committed to report their MAP statistics pursuant to an agreed reporting framework. Read more

到纽约当保安去赚钱 2019年上证指数最高点2019上证指数年线 股票下跌时换手率高 广西快三每天开得最多 彩票发财网极速快三 一肖一肖码期期中 p62开奖结果查询今天 股票停牌是好是坏 山西11选五助手下载 pk10人工免费计划app 台湾快乐8开奖记录