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OECD Releases Eight New Action 14 Peer Reviews

by Ulrika Lomas, Tax-News.com, Brussels

06 December 2019


The OECD recently released the seventh round of stage one peer review reports, assessing eight jurisdictions' efforts to implement the BEPS Action 14 minimum standard on tax dispute resolution.

The reports for Brazil, Bulgaria, China, Hong Kong, China, Indonesia, Russia, and Saudi Arabia contain around 190 targeted recommendations that will be followed up in stage two of the peer review process. The peer review reports incorporate MAP statistics from 2016 to 2018, as reported under the recently developed MAP Statistics Reporting Framework.

The OECD said the stage 1 peer review reports are an important part of the BEPS process, to turn the political commitments made by members of the OECD/G20 Inclusive Framework on BEPS into measurable, tangible progress. It said many countries are already working to address deficiencies identified in their respective reports.

In total, 52 stage one peer reviews and six stage one and stage two peer reviews have been finalized, with the second batch of stage two soon to be released, the OECD said.

TAGS: Russia | tax | Saudi Arabia | Bulgaria | China | transfer pricing | Brazil | Hong Kong | Indonesia | G20 | BEPS

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