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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 Isle of Man.  

Taxation --- Isle of Man

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Pantaleoni and Pareto re-established economic theory on the basis of homo oeconomicus which, despite criticisms, went on to become a strangely popular concept, not only among economists, but even in common parlance, where it has assumed a confusing variety of meanings. With a view to setting things in order, this book distinguishes: the methodological hypotheses, which could possibly be corrected on the basis of new economic psychology; the weak anthropologies, retrievable as 'given abstractions' within typical contexts; and finally the extreme versions, that reduce human nature to absolute egoism. The author makes a radical criticism of the latter, drawing upon the extensive tools derived from psychology, philosophical anthropology and political philosophy, and thus succeeds in demonstrating their lack of empirical foundation, their conceptual inconsistency and their ideological dangerousness.

Economic man. --- Economics --- Philosophy.

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Economics --- Economics. --- Economic theory --- Political economy --- Social sciences --- Economic man

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Economics --- Economics. --- Economic theory --- Political economy --- Social sciences --- Economic man

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OECD's periodic reviews of the Russian economy. Each review examines recent economic developments, policy and economic prospects, and provides a series of recommendations.

Economics. --- Economic theory --- Political economy --- Social sciences --- Economic man