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


18/11/2019 - Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process of the first nine batches now well underway.


The peer review process is conducted in two stages. Under Stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework members according to the schedule of reviews. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 report.


The OECD is now gathering input for the Stage 1 peer reviews of Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire. As taxpayers are the main users of the MAP this input is key for the review process and we encourage taxpayers and associations of taxpayers (e.g. business and industry associations) to complete the questionnaire and return it to (in Word format) by 16 December 2019 at the latest.



Enquiries should be directed to