OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms


16/02/2021 - The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, ThailandTrinidad and Tobago, United Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action 14 minimum standard of the OECD/G20 BEPS Project, which aims to improve the resolution of tax-related disputes between jurisdictions.


The reports published today contain almost 340 targeted recommendations that will be followed up in stage 2 of the peer review process. The peer review reports incorporate MAP statistics from 2016 to 2019.


These stage 1 peer review reports continue to represent an important step forward to turn the political commitments made by members of the OECD/G20 Inclusive Framework on BEPS into measureable, tangible progress. Many countries are already working to address deficiencies identified in their respective reports.


The OECD has now published stage 1 peer review reports for all batches and stage 2 peer review reports for batches 1-3. The OECD will continue to publish stage 2 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 82 stage 1 peer reviews and 37 stage 1 and stage 2 peer reviews have been finalised, with the fourth batch of stage 2 report to be released in a few months.




Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 91 08), or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 24 98 92).



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