Latest BEPS peer reports on tax dispute resolution mechanisms and treaty shopping

Feb 18, 2019

The OECD recently released peer review reports assessing efforts by various countries to implement minimum standards to improve tax dispute resolution mechanisms (BEPS Action 14) and prevent treaty shopping (BEPS Action 6).

The first peer review report on the implementation of the Action 6 minimum standard on treaty shopping reveals that a large majority of Inclusive Framework members have begun to translate their commitment on treaty shopping into actions and are now in the process of modifying their treaty network.

The OECD also published reports relation to dispute resolution for  Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia and Turkey with over 200 specific recommendations for followed up in stage 2 of the peer review process.

Further details are available on the OECD website