Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics


24/01/2023 – Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes. In addition, the Inclusive Framework has also agreed new data points to be reported in the annual Mutual Agreement Procedure (MAP) Statistics and the creation of a new annual framework for reporting Advance Pricing Arrangement (APA) Statistics. Discussions on changes to the BEPS Action 14 minimum standard are still ongoing.


BEPS Action 14 Assessment Methodology

The new Assessment Methodology for the Action 14 peer reviews includes:

  • Simplified peer review process. Jurisdictions that do not have 'meaningful MAP experience' would undergo a simplified peer review, with the aim of assisting the jurisdictions to set up a more robust MAP programme for future MAP cases. This process starts from January 2023 onwards and will be carried out according to the new assessment schedule.
  • Full peer review process. Jurisdictions that are considered to have 'meaningful MAP experience' would go through a full peer review. This process will start from January 2024 onwards, with each qualifying jurisdiction being reviewed once every four years. The assessment schedule for the full peer review process will be released by the end of 2023.

Further details on these processes are available in the revised Assessment Methodology.


MAP Statistics Reporting Framework

To provide a clearer picture of their MAP practices and to improve transparency, jurisdictions will report the additional data points below concerning post-2015 MAP cases in their MAP Statistics:

  • Break down of the average time to close cases in the unilateral and bilateral stages of MAP;
  • Identification of the age of pending cases.

These data points will be reported by all Inclusive Framework member jurisdictions from the 2023 MAP Statistics (expected to be available in 2024) onwards. Further details on these new data points are available in the revised MAP Statistics Reporting Framework.


APA Statistics Reporting Framework

In line with the progress that has been achieved in the area of APAs through the Bilateral Advance Pricing Arrangement Manual (BAPAM), Inclusive Framework members that have an APA programme will report annual statistics with respect to APAs (APA Statistics) which will be published on the OECD website in a common format, while allowing jurisdictions some flexibility to follow their own reporting rules. The APA Statistics will be available from 2024 onwards. Further details on the newly agreed rules for reporting APA Statistics are available in the APA Statistics Reporting Framework.


Further information on the work done with respect to dispute resolution, including MAP and BEPS Action 14, is available at


Media enquiries should be directed to Grace Perez-Navarro, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 18 80) or Achim Pross, Deputy Director of CTPA (+33 1 45 24 98 92).


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