Daily List 160
Monday 19 August 2019
Making dispute resolution more effective: MAP peer review report, Canada (stage 2): inclusive framework on BEPs: Action 6.
OECD/G20 base erosion and profit shifting project
- Corporate Author:
- Organisation for Economic Co-operation and Development
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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
- ISBN: 9789264776043
Safety evaluation of certain food additives.
WHO food additives series 75.
- Corporate Author:
- Joint FAO/WHO Expert Committee on Food Additives. World Health Organization
This volume contains monographs prepared at the eighty-fourth meeting of the Joint FAO/WHO Expert Committee on Food Additives (JECFA), which met in Rome, Italy, from 6 to 15 June 2017. The toxicological and dietary exposure monographs in this volume summarize the safety and/or dietary exposure data on eight specific food additives: Brilliant Blue FC - carotene-rich extract from Dunaliella salina; Fast Green FCF; Gum ghatti; Jagua (Genipin-Glycine) Blue; metatartaric acid; tamarind seed polysaccharide; and Yeast extracts containing mannoproteins.
- ISBN: 9789241660754