Base erosion and profit shifting

OECD secretariat invites public input on the 2020 Review of BEPS Action 14


Update 13/01/2021 - The deadline for comments on the public consultation document has been extended until 25 January 2021. See details below on how to submit. The public consultation meeting on the 2020 review of BEPS Action 14 will be held virtually on 1 February 2021. Registration details now available.



Update 08/12/2020  - The deadline for comments on the public consultation document has been extended until 11 January 2021. The public consultation meeting on the 2020 review of BEPS Action 14 will be held virtually on 1 February 2021.


18/11/2020 - As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), the OECD secretariat is seeking public comments on the 2020 review of BEPS Action 14.



In October 2015 the final report on Action 14 Making Dispute Resolution Mechanisms More Effective was published, containing a minimum standard (the "Action 14 Minimum Standard") with a focus on improving the resolution of tax-related disputes between jurisdictions through the mutual agreement procedure (MAP) by ensuring that:

  • Treaty obligations related to the MAP are fully implemented in good faith and MAP cases are resolved in a timely manner;
  • Administrative processes are implemented to promote the prevention and timely resolution of treaty-related disputes; and
  • Taxpayers can access the MAP process when eligible.


All 137 members of the Inclusive Framework committed themselves to have their compliance with the Action 14 Minimum Standard reviewed and monitored by their peers through a peer review process performed by the FTA MAP Forum. In addition, these members also agreed to annually report their MAP statistics on the basis of a common statistical reporting framework ("MAP Statistics Reporting Framework").


The agreed peer review process consists of two stages. In stage 1 a jurisdiction’s legal and administrative framework in relation to its MAP programme is analysed as well as reported MAP statistics and input from peers. The outcome of this analysis comes in the form of a peer review report that includes recommendations where jurisdictions do not yet meet all elements of the Action 14 Minimum Standard. The follow-up of these recommendations is monitored in stage 2.


The review process was launched at the end of 2016 and comprises the review of 82 members of the Inclusive Framework in 10 separate batches. 48 members obtained a deferral of their peer review until 2020, with the deferral of the seven most recent members of the BEPS Inclusive Framework to be confirmed at the next FTA MAP Forum meeting. Currently, stage 1 of the process has been completed for nine batches with batch 10 well underway, whereas stage 2 has been completed for the first three batches (comprising 21 jurisdictions) and is underway for batches 4-6 (comprising 24 jurisdictions). The finalisation of the stage 2 process for all 10 batches is foreseen for 2021. The outcomes of the peer reviews are made available on the website of the OECD. They show that while significant progress is being made, more needs to be done to improve the effectiveness of the MAP.



The assessment methodology for the peer review process of the Action 14 Minimum Standard foresees an evaluation of this process in 2020, including a decision on the continuation of the deferrals for the 55 jurisdictions that have been or will be deferred. Based on the experience gained with the peer reviews thus far, the 2020 review also presents an opportunity to re-examine what is working well in the MAP process and what could be further improved. It is noted that dispute prevention and dispute resolution also feature prominently in other work of the Inclusive Framework and the OECD including the work on the tax challenges arising from the digitalisation of the economy and the work of the Forum on Tax Administration (FTA). However, this consultation focuses on the MAP process that will continue to be an important part of the wider tax certainty agenda.  


This consultation document (également disponible en français) therefore seeks stakeholder input on proposals for the 2020 review of the Action 14 Minimum Standard regarding the following items:

a) Experiences with, and views on, the status of dispute resolution and suggestions for improvements, including experiences with mutual agreement procedures in those jurisdictions that obtained a deferral;

b) Additional elements to strengthen the Action 14 Minimum Standard; and

c) Additional elements to strengthen the MAP Statistics Reporting Framework.


The proposals included in this consultation document have been prepared by the Secretariat. While many jurisdictions expressed support for most of the proposals, several jurisdictions also raised strong concerns with some of them. They do not represent the consensus views of the Inclusive Framework, the Committee on Fiscal Affairs (CFA) or their subsidiary bodies, but are intended to provide stakeholders with substantive proposals for analysis and comment.


Interested parties are invited to send their comments no later than Monday 11 January 2021, 18:00 (CET), by e-mail to in Word format (in order to facilitate their distribution to government officials). All comments should be addressed to the International Co-operation and Tax Administration Division, Centre for Tax Policy and Administration.


Please also note that all comments on this public consultation document will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting. Speakers  at the upcoming public consultation meeting will be selected from among those providing timely written comments on this consultation document.



The public consultation meeting on the 2020 review of BEPS Action 14 will be held virtually on 1 February 2021. The objective is to provide external stakeholders an opportunity to provide input on the ongoing work. Registration details for the public consultation meeting will be available on the OECD website in due course.