Base erosion and profit shifting

Public consultation meeting on the 2020 Review of BEPS Action 14


Date 1 February 2021 

Time 12:30-16:30 CET

Location Virtual Meeting on Zoom




Improving the Mutual Agreement Procedure to enhance tax certainty

Tax certainty for multinational enterprises is an important component of investment decisions and can have significant impacts on economic growth. Improving dispute resolution mechanisms is a key ingredient of tax certainty and therefore an integral part of the work on BEPS issues. As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), the OECD invited public comments on the 2020 Review of BEPS Action 14. In response to the call for public input, the Inclusive Framework has received over 200 pages from close to 30 contributors. This public consultation meeting focused on the key questions identified in the consultation document and raised in the written submissions received as part of the consultation process.



This event was hosted on Zoom and livestreamed on OECD TV



Main entrance of OECD Conference Centre

Meeting documents