Peer reviews on implementation of BEPS tax dispute resolution mechanisms

Mar 20, 2018

The OECD released eight more peer review reports on how jurisdictions are implementing Action 14 minimum standard of the BEPS Project. Action 14 aims to make dispute resolution more timely, effective and efficient.

The third round reports relate to implementation measures by the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain and contain over 215 specific recommendations relating to the minimum standard.