OECD: MAP peer review resolving treaty-related disputes | KPMG | GLOBAL
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OECD: MAP peer review, for resolving treaty-related disputes

OECD: MAP peer review resolving treaty-related disputes

The Organisation for Economic Cooperation and Development (OECD) released certain documents under base erosion and profit shifting (BEPS) Action 14 that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process with respect to effective dispute resolution mechanisms to resolve tax treaty-related disputes.


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According to the OECD release, the documents include:

  • The “terms of reference” to translate the minimum standard approved in the final Action 14 report into a basis for peer review
  • The “assessment methodology” for the peer review and monitoring process 
  • The MAP statistics reporting framework to reflect a collaborative approach that competent authorities will take to resolve MAP cases a common reporting mechanism of MAP cases 
  • Guidance on information and documentation to be submitted with a MAP request


Read an October 2016 report prepared by the KPMG member firm in the UK

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