Érosion de la base d'imposition et transfert de bénéfices

OECD releases third round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms and calls for taxpayer input for the fifth round


12/03/2018 – As the BEPS Action 14 continues its efforts to make dispute resolution more timely, effective and efficient, eight more peer review reports have been released today. These eight reports highlight how well jurisdictions are implementing the Action 14 minimum standard as agreed to in the OECD/G20 BEPS Project.


The third round reports released today relate to implementation by the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain. A document addressing the implementation of best practices is also available on each jurisdiction that chose to opt to have such best practices assessed. These eight reports contain over 215 specific recommendations relating to the minimum standard. In stage 2 of the peer review process, each jurisdiction’s effort to address the recommendations identified in its stage 1 peer review report will be assessed.


These stage 1 peer review reports continue to represent an important step forward to turn the political commitments made by the members of the Inclusive Framework on BEPS into measurable, tangible progress. The OECD will continue to publish stage 1 peer review reports in accordance with the Action 14 peer review assessment schedule.


The OECD is also calling on taxpayers to submit input for the fifth round of Action 14 Stage 1 peer reviews of Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia and Turkey, 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 MAP, this input is crucial for the review process and we encourage taxpayers to complete the questionnaire and return it to (in Word format) by 9 April 2018 at the latest.



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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