| AS part
of the OECD’s work to improve the timeliness of processing and completing
mutual agreement procedure (MAP) cases under tax treaties and to enhance
the transparency of the MAP process, the OECD makes available to the public,
via its website, annual statistics on the MAP caseloads of all its member
countries and of non-OECD economies that agree to provide such statistics.
MAP statistics are now available for the 2014 reporting period.
The MAP reporting
framework and the definitions of terms used in reporting, as well as the
other results of the proposals in the Committee on Fiscal Affairs' (CFA)
2004 report on improving the resolution of cross-border tax disputes, are
described in detail in the CFA’s 2007 report "Improving the Resolution
of Tax Treaty Disputes".
New regional network meeting on BEPS held in Costa Rica
On 17-18 November 2015, a new regional meeting as well as a governmental workshop
on BEPS was held for the Latin America and the Caribbean region to discuss
the outcomes of the BEPS Project, and the ways that the countries can explore
to be involved on an equal footing in the implementation and the monitoring
phase of the measures adopted.
The meeting was hosted in San José, Costa Rica, by the Ministry of Finance
of Costa Rica in co-operation with the OECD, the Inter-American Center for
Tax Administration (CIAT) and the Inter-American Development Bank (IADB). The
event followed the previous regional meeting that took place in Tbilisi, Georgia,
on 21-23 October 2015 and the technical committee meeting organised in Yogyakarta,
Indonesia, on 11-12 November 2015.
49 participants attended the meeting and provided feedback on the delivery
of the BEPS Package, as well as views on how to develop a more inclusive framework
to include all interested countries on an equal footing in the monitoring and
implementation phase. 16 countries were represented and the event included
representatives from the Business Industry Advisory Committee (BIAC), Latindadd,
the BEPS Monitoring Group and business community from the region.
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