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020 a| 9264686312;

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082 04 a| 336.2053632| 23/eng/20230216q| OCoLC;

246 3 a| MAP peer review report.p| Macau, China.n| (Stage 1);

260 a| Paris :b| OECD Publishing,c| 2020.;

300 a| 49 pages ;c| 28 cm;

490 1 a| OECD/G20 base erosion and profit shifting project,x| 2313-2604;

500 a| "Inclusive framework on BEPS: Action 14.";

504 a| Includes bibliographical references.;

506 a| Available only to authorized users.;

520 a| Under Action 14, countries 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 countries 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 Macau, China.;

530 a| Also published online.;

538 a| Mode of access: World Wide Web;

650 0 a| Taxationz| Chinaz| Macau.=| ^A238271;

650 0 a| Double taxationz| Chinaz| Macau.=| ^A72801;

650 0 a| Dispute resolution (Law)z| Chinaz| Macau.=| ^A1318250;

650 0 a| Tax administration and procedurez| Chinaz| Macau.=| ^A910713;

650 7 a| Dispute resolution (Law)2| fast0| (OCoLC)fst00895372;

650 7 a| Double taxation.2| fast0| (OCoLC)fst00897116;

650 7 a| Tax administration and procedure.2| fast0| (OCoLC)fst01143633;

650 7 a| Taxation.2| fast0| (OCoLC)fst01143876;

650 7 a| Taxationx| Law and legislation.2| fast0| (OCoLC)fst01143921;

655 0 a| Electronic books.=| ^A491897;

710 2 a| Organisation for Economic Co-operation and Development.=| ^A1791;

830 0 a| OECD/G20 Base Erosion and Profit Shifting Project (Series)?| UNAUTHORIZED;

856 40 z| Full text available from OECD iLibraryu| https://go.openathens.net/redirector/ecu.edu?url=https%3A%2F%2Fdoi.org%2F10.1787%2Fc5d34f2c-en;

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Making dispute resolution more effective : MAP peer review report.

Other author	Organisation for Economic Co-operation and Development.
Other author	Organisation for Economic Co-operation and Development.
Format	Electronic
Publication Info	Paris : OECD Publishing, 2020.
Description	49 pages ; 28 cm
Supplemental Content	Full text available from OECD iLibrary
Subjects	Taxation--China. --Macau. Double taxation--China. --Macau. Dispute resolution (Law)--China. --Macau. Taxation--Law and legislation. --China. --Macau. Tax administration and procedure--China. --Macau.

Variant title	MAP peer review report. Macau, China. (Stage 1)
Series	OECD/G20 base erosion and profit shifting project, 2313-2604 OECD/G20 Base Erosion and Profit Shifting Project (Series) UNAUTHORIZED
Abstract	Under Action 14, countries 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 countries 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 Macau, China.
General note	"Inclusive framework on BEPS: Action 14."
Bibliography note	Includes bibliographical references.
Access restriction	Available only to authorized users.
Other forms	Also published online.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2021363178
ISBN	9264686312
ISBN	9789264686311

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