Transcription of MAP Statistics Reporting Framework - OECD
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MAP Statistics Reporting Framework - OECD
MAP Statistics Reporting Framework 33 BEPS ACTION 14 ON MORE EFFECTIVE DISPUTE RESOLUTION MECHANISMS PEER REVIEW DOCUMENTS OECD 2016 MAP Statistics Reporting FrameworkI Introduction Report on Action 14: Making Dispute Resolution Mechanisms More Effective ( the 2015 Action 14 Report ) was approved by the OECD Committee of Fiscal Affairs ( CFA ) in September, presented to the OECD Council and endorsed by the G20 Finance Ministers on 8 October 2015. This Report contained a commitment by countries engaged in the work to the implementation of a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner and to have their compliance with the minimum standard reviewed by their peers the other members of the Forum on Tax Administration MAP Forum ( the FTA MAP)
9 The MAP statistics reporting framework defines “start date” and “end date” for purposes of computing the time taken to resolve a MAP case.
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GUIDELINES: ORGANISING FRAMEWORK FOR, Framework, Organising Framework for Occupations OFO, SAP BW Reporting and Analysis, FATF Recommendations, Global Insurance Market Trends 2017, OECD, GLOBAL INSURANCE MARKET TRENDS, Reporting, The Importance of Disaggregating Student Data, Introduction to the SAS