OECD releases sixth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms


24/10/2019 - The work on BEPS Action 14 continues with today’s publication of the sixth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.


The reports of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa published today contain over 230 targeted recommendations that will be followed up in stage 2 of the peer review process. A document addressing the implementation of best practices is also available for each jurisdiction that opted to have such best practices assessed. The peer review reports incorporate MAP statistics from 2016 and 2017, as reported under the recently developed MAP Statistics Reporting Framework.


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 will continue to publish stage 1 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 45 stage 1 peer reviews and 6 stage 1 and stage 2 peer reviews have been finalised, with the seventh batch of stage 1 and the second batch of stage 2 soon to be released.



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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