OECD: Ninth round of Stage 1 Peer Review Reports on Dispute Resolution
On 27 July 2020 the OECD issued the ninth round of stage 1 peer review reports assessing efforts made by jurisdictions to implement the minimum standard in relation to dispute resolution mechanisms as set out in the report on BEPS Action 14. The
See MoreIndia: CBDT amends rules for resolution of tax disputes under MAP
On 6 May 2020, the Indian Central Board of Direct Taxes issued Notification No. 23/2020, amending the 2020 income tax rules on mutual agreement procedures (MAPs) regarding dispute resolution. Under the revised rules, the authorities can now try
See MoreLuxembourg transposes EU Directive on Dispute Resolution
On 23 December 2019, Luxembourg publishes Law of 20 December 2019 transposing EU Tax Dispute Resolution Directive (2017/1852) into domestic law. The directive includes measures to ensure effective resolution of disputes concerning the
See MoreEU tax dispute resolution directive enters into force in Latvian domestic law
On 22 October 2019, the Law of 17 October 2019 on amendments to the Law on Taxes and Duties has been published in the Latvian official gazette, which provides for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017. The
See MorePoland publishes a law implementing EU directive on dispute resolution and new provisions on APAs
On 14 November 2019, Poland published the Law of 26 October 2019 on resolution of disputes over double taxation and the execution of advance pricing agreements (the “Act”), which generally entered into force on 29 November 2019. The law
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