The OECD is gathering information for its sixth batch of peer reviews for the mutual agreement procedure (MAP) process under BEPS action 14, the framework for resolving tax treaty-related disputes. This batch involves ‘stage 1’ reviews for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa.
The peer review process is conducted in two stages. Stage 1 evaluates implementation of the BEPS action 14 minimum standard, while stage 2 monitors the follow-up of the recommendations resulting from the stage 1 report.
Taxpayers are invited to submit comments via a questionnaire on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions. The deadline for submissions is 24 August 2018. See https://bit.ly/2OAqnek.
The OECD is gathering information for its sixth batch of peer reviews for the mutual agreement procedure (MAP) process under BEPS action 14, the framework for resolving tax treaty-related disputes. This batch involves ‘stage 1’ reviews for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa.
The peer review process is conducted in two stages. Stage 1 evaluates implementation of the BEPS action 14 minimum standard, while stage 2 monitors the follow-up of the recommendations resulting from the stage 1 report.
Taxpayers are invited to submit comments via a questionnaire on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions. The deadline for submissions is 24 August 2018. See https://bit.ly/2OAqnek.
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