Under Action 14, jurisdictions have committed to implement a minimum standard to
strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP).
The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries
to endeavour to resolve disputes related to the interpretation and application of
tax treaties. The Action 14 Minimum Standard has been translated into specific terms
of reference and a methodology for the peer review and monitoring process.
The peer review process is conducted in two stages. Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by France.
Action 14 develops solutions to address obstacles that prevent countries from solving treaty-related disputes under MAP, via a minimum standard in this area as well as a number of best practices. It also includes arbitration as an option for willing countries.