The OECD has released eight peer review reports on implementation by Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal of new minimum standards for tax dispute resolution mechanisms under BEPS Action 14.
This is the fourth batch of ‘stage 1’ peer review reports, which assess minimum standards. These reports contain over 130 targeted recommendations to be followed up in stage 2 of the peer review process.
To date, 29 peer reviews have been finalised, with 8 more pending approval.
The OECD has released eight peer review reports on implementation by Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal of new minimum standards for tax dispute resolution mechanisms under BEPS Action 14.
This is the fourth batch of ‘stage 1’ peer review reports, which assess minimum standards. These reports contain over 130 targeted recommendations to be followed up in stage 2 of the peer review process.
To date, 29 peer reviews have been finalised, with 8 more pending approval.
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