Hong Kong, China

OECD releases stage 1 peer review reports on dispute resolution for Brazil; Bulgaria; China; Hong Kong, China; Indonesia; Russia and Saudi Arabia


28/11/2019 - The work on BEPS Action 14 continues with today's publication of the seventh round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

The reports of Brazil; Bulgaria; China (People's Republic of); Hong Kong, China; Indonesia; Russian Federation and Saudi Arabia published today contain around 190 targeted recommendations that will be followed up in stage 2 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.

These stage 1 peer review reports continue to represent an important step forward to turn the political commitments made by members of the OECD/G20 Inclusive Framework on BEPS into measureable, tangible progress. Many countries are already working to address deficiencies identified in their respective reports. The OECD will continue to publish stage 1 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 52 stage 1 peer reviews and 6 stage 1 and stage 2 peer reviews have been finalised, with the second batch of stage 2 soon to be released.



Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 91 08), or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 24 98 92).




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