Public consultation closed
since 12 August 2019
Improving the tax treaty dispute resolution process is a top priority of the BEPS (Base Erosion and Profit Shifting) Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016.
The peer review process is conducted in two stages. Under Stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework members according to a schedule of reviews. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 report.
The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers and associations of taxpayers (e.g. business and industry associations) to submit input on specific issues for each of these jurisdictions.