Making Dispute Resolution More Effective – Simplified Peer Review, Jersey (Stage 1): Inclusive Framework on BEPS: Action 14

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to...

在税基侵蚀和利润转移（Base Erosion and Profit Shifting，BEPS）第14项行动计划框架下，经济合作与发展组织（Organisation for Economic Co-operation and Development，OECD）/二十国集团（G20）包容性框架成员承诺落实一项最低标准，以强化相互协商程序（Mutual Agreement Procedure，MAP）的有效性与运行效率——该程序旨在解决税收协定解释相关的争议。相互协商程序被纳入《OECD税收协定范本》第25条，各缔约方承诺……