Market leading insight for tax experts
View online issue

OECD peer reviews on dispute resolution and treaty shopping

printer Mail

The OECD has published peer review reports on implementation of the minimum standard on treaty shopping (BEPS action 6) and on tax dispute resolution mechanisms (BEPS action 14). In addition, it is asking for input on the eighth round of stage 1 reviews on BEPS action 14.

The first peer review report on BEPS action 6 includes aggregated results of the review of tax treaties concluded by each of the 116 member jurisdictions of the BEPS inclusive framework as at 30 June 2018, indicating ‘substantial progress’. The BEPS multilateral instrument (MLI) is the preferred tool of inclusive framework members for implementing the minimum standard.

The stage 1 peer review reports on BEPS action 14, for improving tax dispute resolution mechanisms, cover Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia and Turkey. The reports incorporate MAP statistics from 2016 and 2017. See

In addition, OECD is now asking for input by 19 March on the eighth round of mutual agreement procedure (MAP) stage 1 peer reviews under BEPS action 14, involving Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia.


Issue: 1432
Categories: News