Effective Dispute Resolution Mechanisms in International Tax Treaties
BEPS Action 14 outlines a commitment by jurisdictions to resolve treaty-related disputes efficiently. Taxpayers can utilize Bilateral Investment Treaties or Free Trade Agreements for tax dispute resolution. Article 25 of OECD Model Tax Convention 2017 details the process of presenting tax disputes to competent authorities for resolution.
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Presentation Transcript
Accomplishments 2016 Ratification of the Treaty Passage of Bioengineered Disclosure Bill Maintain definition that exempts PBI
Legislative Priorities Agriculture ASTA Trade Farm Bill Regulatory Relief Promoting/Protecting Innovation Immigration Trade Farm Bill Promoting/Protecting Innovation Plant Breeding Innovation Treated Seed
Trade TPP NAFTA Bi-Lateral Agreements
Farm Bill Titles Title I Commodities Title II Conservation Title III Trade Title IV - Nutrition Title V - Credit Title VI - Rural Development Title VII - Research Title VIII - Forestry Title IX - Energy Title X Horticulture Title XI - Crop Insurance Title XII Misc.
Farm Bill Big Picture Hot Topics FUNDING! Crop Insurance, Nutrition ASTA Hot Topics Title I (Commodity Programs) Maintain fair treatment for hybrid seed producers Conservation CRP cap, conservation compliance for crop insurance Trade Maintain Funding for MAP and FMD $700,000 annual to ASTA s budget plus $800,000 TASC grant Regulatory issues as needed Plant Breeding Innovation
Timeline Current Farm Bill expires in 2018 First field hearing to be held in Kansas on February 23 Commodity and conservation organizations are developing policy platforms to be finalized in March Next Steps Seeking volunteers for ASTA working group to be chaired by Bryan Gerard
Legislative Priorities Agriculture ASTA Trade Farm Bill Regulatory Relief Promoting/Protecting Innovation Immigration Trade Farm Bill Promoting/Protecting Innovation Plant Breeding Innovation Treated Seed
Seed Treatment and Environment Committee: EPA Update Anderson vs. EPA Lawsuit on Treated Seed Proposal on Acute Toxicity to Bees Imidacloprid, Clothianidin and Thiamethoxam risk assessments EPA Initial Risk Assessment Chlorpyrifos proposed revocation of tolerance Pyrethroid risk assessment Managed Pollinator Protection Plans (MP3)
Seed Treatment and Environment Committee: Canada PMRA Update Imidacloprid Thiram, Captan, Iprodione David Jones, Canadian Horticultural Council
