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OECD tax dispute resolution peer reviews

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The OECD has published stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal under BEPS Action 14 (mutual agreement procedure).

The reports evaluate the progress made by these eight jurisdictions in implementing any recommendations resulting from their stage 1 peer review and show positive changes across jurisdictions although not all to the same level.

The OECD will continue to publish stage 2 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 82 stage 1 peer review reports and 45 stage 1 and stage 2 peer monitoring reports have now been finalised and published.

Issue: 1528
Categories: News