The OECD is seeking feedback on multinationals’ experience with cross-border tax dispute resolution procedures in Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania, and South Africa.
Taxpayers are asked to respond to a questionnaire asking about their experiences in these countries regarding access to the tax treaty mutual agreement process (MAP), clarity and availability of MAP guidance, and the timely implementation of MAP agreements. Responses are requested by August 24.
The request for information is aimed at assisting an ongoing peer review conducted by a coalition of about 115 countries known as the “Inclusive framework on BEPS.” The plan is to complete an initial review of 79 Inclusive Framework members by December 2019.
The Inclusive Framework countries have pledged to meet minimum standards developed by OECD and G20 countries in 2015 in the areas of cross-border tax dispute resolution and prevention of multinational firm tax avoidance.
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