09/04/2020 - The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France (also available in French), Germany, Italy, Liechtenstein, Luxembourg (also available in French) and Sweden.
These reports evaluate the progress made by these seven jurisdictions in implementing any recommendations resulting from jurisdictions' stage 1 peer review reports. The stage 2 monitoring takes into account any developments in the period 1 April 2017 – 30 September 2018 and the MAP statistics are based on years 2016 and 2017.
The results from the peer review and peer monitoring process demonstrate positive changes across all seven jurisdictions, although not all show the same level of progress. Highlights include:
Further progress on making dispute resolutions more timely, effective and efficient will become known as other stage 2 monitoring reports are published. In the meantime, the OECD will continue to publish stage 1 peer review reports in accordance with the Action 14 peer review assessment schedule. The publication of the ninth batch of Action 14 peer reviews is forthcoming.
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).