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BEPS Action 14 MAP review

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The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has launched a consultation seeking public comments on the 2020 review of BEPS Action 14 (making dispute resolution mechanisms more effective). This consultation focuses on the mutual agreement procedure (MAP) process that will continue to be an important part of the wider tax certainty agenda.

The consultation document seeks stakeholder input on proposals for a review of the Action 14 ‘minimum standard’, with the aim of improving the resolution of tax-related disputes between jurisdictions through the MAP. Views are sought on:

  • experiences with, and views on, the status of dispute resolution and suggestions for improvements, including experiences with mutual agreement procedures in those jurisdictions that obtained a deferral;
  • additional elements to strengthen the Action 14 minimum standard; and
  • additional elements to strengthen the MAP statistics reporting framework.

The consultation will close on 18 December 2020.

Issue: 1511
Categories: News