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 the OECD/G20 Inclusive Framework on BEPS (click on the jurisdiction name for a link to its profile):
* MAP profile will be forthcoming.
** No tax treaties in place at the moment. A MAP profile will be published once there is a tax treaty in place.
More information on the BEPS Action 14 peer review and monitoring process.