KPMG report: Comments on OECD’s 2020 review of BEPS Action 14

Comments on OECD’s 2020 review of BEPS Action 14

The Organisation for Economic Cooperation and Development (OECD) in November 2020 released:


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  • A report of mutual agreement procedure (MAP) statistics covering 105 jurisdictions and almost all MAP cases worldwide
  • A request for public comments on the 2020 review of BEPS Action 14, Making dispute resolution mechanisms more effective

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In response to the OECD request for comments, KPMG tax professionals submitted a memo concerning the Action 14 consultation paper. Read the KPMG comments [PDF 230 KB]

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