Base erosion and profit shifting

Making tax dispute resolution more effective: New peer review assessments for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa


26/07/2021 - Under BEPS Action 14, jurisdictions have committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Despite the significant disruption caused by the ongoing COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the Stage 2 peer review monitoring reports for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa.


These reports evaluate the progress made by these eight jurisdictions in implementing any recommendations resulting from their Stage 1 peer review. They take into account any developments in the period 1 September 2018 – 30 April 2020 and build on the Mutual Agreement Procedure (MAP) statistics for 2016-2019.


The results from the peer review and peer monitoring process demonstrate positive changes across all eight jurisdictions, although not all show the same level of progress. Highlights include:

  • The Multilateral Instrument was signed by all eight jurisdictions and has already been ratified by five of them – Chile, Croatia, India, Latvia and Lithuania – which brings a substantial number of their treaties in line with the Action 14 minimum standard. In addition, there are bilateral negotiations either ongoing or concluded.
  • Colombia, India, Lithuania and South Africa now have a documented bilateral notification/consultation process that they apply in cases where an objection is considered as being not justified by their competent authority.
  • Colombia, Croatia, India and Lithuania have added more personnel to the competent authority function and/or have made organisational improvements with a view to handle MAP cases in a more timely, effective and efficient manner.
  • Argentina, Chile, Latvia and Lithuania closed MAP cases within the pursued average time of 24 months. Furthermore, Croatia and India saw a slight reduction in the time needed to close MAP cases.
  • Colombia introduced legislative changes to ensure that MAP agreements can always be implemented notwithstanding domestic time limits, while this was already possible in Argentina, Croatia, Latvia and Lithuania.
  • Colombia, Croatia, India, Lithuania and South Africa have issued or updated their MAP guidance.


The OECD will continue to publish Stage 2 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 82 Stage 1 peer review reports and 61 Stage 1 and Stage 2 peer monitoring reports have now been finalised and published, with the seventh batch of Stage 2 reports to be released in a few months.



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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