The report on BEPS Action 14: Making Dispute Resolution Mechanisms More Effective ("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 publishing their MAP profiles pursuant to an agreed template. In accordance with element 2.2. of the Action 14 minimum standard, the new MAP profile should provide competent authority details, links to domestic MAP guidelines and other useful jurisdiction-specific information regarding the MAP process. It should also takes into account the need for transparency with respect to jurisdiction positions relating to the minimum standard and best practices contained in the 2015 Action 14 Report.
Below are the new MAP profiles of OECD and G20 countries (click on the jurisdiction name for a link to its profile). As the non-OECD, non-G20 jurisdictions only joined the inclusive framework on BEPS recently, their MAP profiles will be available in 2017.
* MAP profile will be forthcoming.
** Existing MAP profile of OECD/G20 country published pursuant to the OECD's December 2003 public consultation on improving the process for resolving tax treaty disputes. New MAP profile will be forthcoming.
*** Existing MAP profile of non-OECD, non-G20 country published pursuant to the OECD's December 2003 public consultation on improving the process for resolving tax treaty disputes. New MAP profile will be available in 2017.
For more information on the BEPS Action 14 peer review and monitoring process, please visit: www.oecd.org/tax/beps/beps-action-14-peer-review-and-monitoring.htm.