14-April-2022
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24-January-2022
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22-November-2021
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The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.