OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms


30/08/2018 – The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.


The reports of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal published today contain over 130 targeted recommendations that will be followed up in stage 2 of the peer review process. A document addressing the implementation of best practices is also available for each jurisdiction that opted to have such best practices assessed. The peer review reports incorporate MAP statistics from 2016 and 2017, as reported under the recently developed MAP Statistics Reporting Framework.


These stage 1 peer review reports continue to represent an important step forward to turn the political commitments made by members of the Inclusive Framework on BEPS into measureable, tangible progress. Many countries are already working to address deficiencies identified in their respective reports. The OECD will continue to publish stage 1 peer review reports in accordance with the Action 14 peer review assessment schedule. In total, 29 peer reviews have been finalised, with 8 more pending approval. The sixth batch of Action 14 peer reviews were launched this month with 8 more countries beginning their peer review process.



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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