The OECD is gathering information for its fourth batch of mutual agreement procedure (MAP) peer reviews under BEPS action 14, the framework for resolving tax treaty-related disputes. This batch involves ‘stage 1’ reviews of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal. Taxpayers are invited to make submissions on specific issues relating to the MAP by 22 December 2017, using the online taxpayer input questionnaire.
The peer review process is conducted in two stages. Stage 1 evaluates implementation of the action 14 minimum standard for inclusive framework members, according to the schedule of review. Stage 2 focuses on monitoring the follow-up of the recommendations resulting from stage 1 reports.
The OECD is gathering information for its fourth batch of mutual agreement procedure (MAP) peer reviews under BEPS action 14, the framework for resolving tax treaty-related disputes. This batch involves ‘stage 1’ reviews of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal. Taxpayers are invited to make submissions on specific issues relating to the MAP by 22 December 2017, using the online taxpayer input questionnaire.
The peer review process is conducted in two stages. Stage 1 evaluates implementation of the action 14 minimum standard for inclusive framework members, according to the schedule of review. Stage 2 focuses on monitoring the follow-up of the recommendations resulting from stage 1 reports.
