The OECD is gathering information for its tenth batch of mutual agreement procedure peer reviews, which monitor minimum standards under BEPS Action 14. These are ‘stage 1’ reviews involving Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.
Stage 1 reviews evaluate implementation of the Action 14 minimum standard for OECD inclusive framework members, while stage 2 reviews focus on monitoring the follow-up of any recommendations resulting from the stage 1 reports.
The deadline for submissions is 16 December 2019. See bit.ly/3400ZpL.
The OECD is gathering information for its tenth batch of mutual agreement procedure peer reviews, which monitor minimum standards under BEPS Action 14. These are ‘stage 1’ reviews involving Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.
Stage 1 reviews evaluate implementation of the Action 14 minimum standard for OECD inclusive framework members, while stage 2 reviews focus on monitoring the follow-up of any recommendations resulting from the stage 1 reports.
The deadline for submissions is 16 December 2019. See bit.ly/3400ZpL.
