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Bermuda


  • 14-April-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Bermuda (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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 BEPS 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 BEPS Action 14 Minimum Standard by Bermuda.
  • 27-July-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Bermuda (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 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 Bermuda.
  • 18-December-2017

    English

    Continuous Reporting System on International Migration in the Americas (SICREMI)

    SICREMI is an initiative of the Organization of American States (OAS) that aims to contribute to the promotion and development of public policies that lead to improved migration management in the Americas through the facilitation of dialogue, cooperation, institutional strengthening and access to information.

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  • 21-August-2017

    English

  • 5-April-2012

    English

  • 17-November-2010

    English

    Peer Review Report of Bermuda - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Bermuda.

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  • 3-February-2010

    English

    Tax Information Exchange Agreements (TIEAs): Japan

    Tax Information Exchange Agreements (TIEAs)

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