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Final batch of tax dispute resolution peer reviews

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The OECD has published the final batch of stage 1 peer review assessments for BEPS Action 14 which aims to improve tax dispute resolution mechanisms between countries. The reports cover Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.

The peer review reports incorporate mutual agreement procedure (MAP) statistics from 2016 to 2019, as reported under MAP Statistics reporting Framework. The OECD considers that the completion of the publication of stage 1 peer review reports ‘represents an important step forward to turn the political commitments made by members of the OECD/G20 Inclusive Framework on BEPS into measurable, tangible progress’.

The recommendations in the reports will be followed up in stage 2 of the peer review process.

Issue: 1520
Categories: News