OECD: Dispute resolution (BEPS Action 14) | KPMG | GLOBAL

OECD: Discussion draft on dispute resolution (BEPS Action 14)

OECD: Dispute resolution (BEPS Action 14)

The Organisation for Economic Cooperation and Development (OECD) today released a discussion draft under Action 14 the base erosion and profit shifting (BEPS) project. Action 14 concerns proposals to make dispute resolution mechanisms more effective.


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The discussion draft [PDF 213 KB] under BEPS Action 14 recognises that the actions to counter base erosion and profit shifting must be complemented with actions that allow for certainty and predictability for businesses.

Specifically, it is noted that work to improve the effectiveness of the mutual agreement procedure (MAP) in resolving treaty-related disputes is “an important component of the work on BEPS issues.”Comments are requested and are due by 16 January 2015.


Read today’s OECD release.

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