Public consultation on BEPS Action 14

Nov 23, 2020

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is now seeking public comments on the 2020 review of BEPS Action 14, Mutual Agreement Procedure. The public consultation document seeks input on proposals for the 2020 review of the Action 14 Minimum Standard.

The consultation is seeking input on the following items:

  • Experiences with, and views on, the status of dispute resolution and suggestions for improvements, including experiences with mutual agreement procedures in those jurisdictions that obtained a deferral.
  • Additional elements to strengthen the Action 14 Minimum Standard.
  • Additional elements to strengthen the MAP Statistics Reporting Framework.

The consultation is open for feedback until Friday, 18 December 2020.