OECD invites taxpayer feedback on dispute resolution peer reviews

Jul 22, 2019

The OECD is now gathering feedback for Stage 1 peer reviews on specific Mutual Agreement Procedure (MAP) related issues and invites taxpayers to submit input by 12 August 2019. The MAP peer review process is part of BEPS Action Plan 14 which was launched in December 2016 and aims to improve the tax treaty dispute resolution process.

The MAP peer review process is conducted under two stages. The OECD is now gathering input for Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia and invites taxpayers to submit input using the taxpayer input questionnaire. The completed questionnaire should be returned to fta.map@oecd.org by 12 August 2019.