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Dispute resolution reports

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The OECD has published the stage 2 peer review monitoring reports for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa under the BEPS Action 14 minimum standard for the resolution of tax-related disputes. The reports evaluate the progress made by these eight jurisdictions in implementing recommendations resulting from their Stage 1 peer review and take into account any developments in the period from 1 September 2018 to 30 April 2020.

According to the OECD, the results demonstrate positive changes across all eight jurisdictions, although not all show the same level of progress.

82 Stage 1 peer review reports and 61 Stage 1 and Stage 2 peer monitoring reports have now been finalised and published, with the seventh batch of Stage 2 reports to be released in a few months.

Issue: 1542
Categories: News