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Dispute resolution (Law). --- Dispute resolution (Law) --- Language.
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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 Monaco.
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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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by France.
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This wide-ranging study considers the primary forms of decision-making – negotiation, mediation, umpiring, as well as the processes of avoidance and violence – in the context of rapidly changing discourses and practices of civil justice across a range of jurisdictions. Many contemporary discussions in this field–and associated projects of institutional design–are taking place under the broad but imprecise label of Alternative Dispute Resolution (ADR). The book brings together and analyses a wide range of materials dealing with dispute processes, and the current debates on and developments in civil justice. With the help of analysis of materials beyond those ordinarily found in the ADR literature, it provides a comprehensive and comparative perspective on modes of handling civil disputes. The new edition is thoroughly revised and is extended to include new chapters on avoidance and self-help, the ombuds, Online Dispute Resolution and pressures of institutionalisation.
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