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OECD: Third batch of BEPS “dispute resolution” peer reviews

OECD: BEPS “dispute resolution” peer reviews

The Organisation for Economic Cooperation and Development (OECD) announced it is currently gathering input for “mutual agreement procedure” (MAP) peer reviews under Action 14 of the base erosion and profit shifting (BEPS) project.


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As noted in today’s OECD release, improving the tax treaty dispute resolution process is a top priority of the BEPS project. The MAP peer review and monitoring process under Action 14 of the BEPS project was launched in December 2016. The peer review process has been conducted in two stages. 

  • Under stage 1, implementation of the BEPS Action 14 minimum standard is evaluated for “inclusive framework” members, according to the schedule of review. 
  • Stage 2 focuses on monitoring the follow-up of the recommendations resulting from jurisdictions' stage 1 report.

The OECD announced is now gathering input for the stage 1 peer reviews of the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore, and Spain, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire. Comments are due by 7 July 2017.

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