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                                    Andorra


                                  1. 15-July-2020

                                    English

                                    Making Dispute Resolution More Effective - MAP Peer Review Report, Andorra (Stage 1) - Inclusive Framework on BEPS: Action 14

                                    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 minimum standard is complemented by a set of best practices. 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 Andorra.
                                  2. 18-November-2019

                                    English

                                    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

                                    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

                                  3. 12-November-2019

                                    English

                                  4. 15-July-2019

                                    English

                                    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

                                    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

                                  5. 19-October-2016

                                    English

                                    Andorra joins the Inclusive Framework on BEPS

                                    Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 14 October, the Inclusive Framework on BEPS welcomed Andorra as its 86th member.

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                                  6. 4-August-2014

                                    English

                                    Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions

                                    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 13 new peer review reports demonstrating progress toward implementation of the international standard for exchange of information on request. The Global Forum also issued compliance ratings for 10 jurisdictions.

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                                  7. 18-June-2014

                                    English

                                    Andorra commits to automatic exchange of information in tax matters

                                    Andorra has become the 48th signatory to an OECD Declaration that commits countries to end bank secrecy for tax purposes.

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                                  8. 5-November-2013

                                    English

                                    Andorra deepens commitment to fight offshore tax avoidance and evasion

                                    OECD Secretary-General Angel Gurría welcomed today Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

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                                  9. 12-September-2011

                                    English

                                    Tax: Jurisdictions move towards full tax transparency

                                    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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                                  10. 10-November-2009

                                    English

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