The OECD follows up on recommendations made in a 2017 peer review
The OECD has published follow-up reports previous peer reviews. These reports look at how several countries—including Canada—have implemented recommendations on how they could improve their administration of the Mutual Agreement Procedure (MAP) article of their respective tax treaties. Canada has resolved almost all previously identified deficiencies and generally meets most OECD minimum standards. To date, the OECD has published these so-called 'Stage 2' monitoring reports for Canada, Belgium, the Netherlands, Switzerland, the UK and the United States.
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