Stage 2 peer review monitoring reports have been released for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam under BEPS Action 14, which asks participating jurisdictions to commit to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. These reports evaluate the progress made by these 13 jurisdictions in implementing any recommendations resulting from their Stage 1 peer review.