CONTINUEThis site uses cookies. By continuing to browse this site you are agreeing to our use of cookies. Find out more.
  1. Front Page
  2. News By Topic
  3. OECD Releases New Dispute Resolution Peer Reviews

OECD Releases New Dispute Resolution Peer Reviews

by Ulrika Lomas, Tax-News.com, Brussels

13 March 2018


The OECD on March 12 released a third round of peer reviews of countries' efforts to implement the BEPS minimum standard on improving tax dispute resolution mechanisms.

The peer reviews concern BEPS Action 14, on making dispute resolution more timely, effective, and efficient.

The third round reports released relate to implementation of BEPS Action 14's main recommendations by the Czech Republic, Denmark, Finland, South Korea, Norway, Poland, Singapore, and Spain.

A document addressing the implementation of best practices is also available on each jurisdiction that chose to opt to have such best practices assessed.

The eight reports contain over 215 specific recommendations relating to the minimum standard. In stage 2 of the peer review process, each jurisdiction's effort to address the recommendations identified in its stage 1 peer review report will be assessed.

The OECD has also called for taxpayers' input via a questionnaire on the fifth round of stage one peer reviews, to cover Estonia, Greece, Hungary, Iceland, Romania, the Slovak Republic, Slovenia, and Turkey, specifically on access to the mutual agreement procedure, the clarity and availability of MAP guidance, and the timely implementation of MAP agreements.

TAGS: tax | Denmark | Hungary | Iceland | Slovenia | Estonia | Norway | Romania | Singapore | agreements | transfer pricing | Czech Republic | Finland | Greece | Korea, South | Poland | Spain | Turkey | BEPS

To see today's news, click here.

 
















Tax-News Reviews

Cyprus Review

A review and forecast of Cyprus's international business, legal and investment climate.

Visit Cyprus Review »

Malta Review

A review and forecast of Malta's international business, legal and investment climate.

Visit Malta Review »

Jersey Review

A review and forecast of Jersey's international business, legal and investment climate.

Visit Jersey Review »

Budget Review

A review of the latest budget news and government financial statements from around the world.

Visit Budget Review »



Stay Updated

Please enter your email address to join the Tax-News.com mailing list. View previous newsletters.

By subscribing to our newsletter service, you agree to our Terms and Conditions and Privacy Policy.


To manage your mailing list preferences, please click here »