The OECD published a series of peer reviews.
They assess how select countries—including Canada—administer the Mutual Agreement Procedure (MAP) article of their respective tax treaties. In particular, these reviews look at the performance of these MAP articles against an agreed minimum standard. The peer reviews, which also looked at Belgium, the Netherlands, Switzerland, the UK and the United States, began in December 2016. The report found that while Canada generally met most OECD minimum standards, some changes are still needed.
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