Base erosion and profit shifting

OECD releases schedule for Action 14 peer reviews and invites taxpayer input


31/10/2016 – On 20 October, the OECD released the key documents that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan. In accordance with the Assessment Methodology, the reviews will be conducted in batches, with the first batch commencing in December 2016. The first schedule of reviews is now available. This schedule also identifies the developing countries for which the review has been deferred. The schedule will be updated periodically to include the remaining Inclusive Framework members.


In preparation for the first batch of reviews and in recognition that taxpayers are the main users of the MAP, the FTA MAP Forum invites taxpayers to provide input on specific areas relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements in relation to the first batch of reviews, which comprises the reviews of Belgium, Canada, the Netherlands, Switzerland, the United Kingdom and the United States.


Taxpayers should submit their inputs using this questionnaire for each of the jurisdictions named above. The completed questionnaire should be sent in Word format to at the latest by 28 November 2016.


For more information on the BEPS Action 14 peer review and monitoring process, see:


Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 26 30 49 23) or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 6 21 63 27 67).


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