OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

Nov 25, 2019

 The OECD is now gathering input on the tenth batch of dispute resolution peer reviews under Base Erosion and Profit Shifting (BEPS) Action 14, regarding the improvement of tax dispute resolution mechanisms. Taxpayers are invited to submit input on specific issues relating to access to Mutual Agreement Procedure (MAP), MAP clarity and availability of guidance and the timely implementation of MAP agreements.

The jurisdictions that that input is requested for are Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.