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OECD: Peer reviews of BEPS Action 14 (dispute resolution)

OECD: Peer reviews of BEPS Action 14

The Organisation for Economic Cooperation and Development (OECD) today issued a release requesting comments and input for the Stage 1 peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden concerning specific issues relating to access to the mutual agreement procedure (MAP).


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Today’s OECD release explains that improving the tax treaty dispute resolution process is a top priority of the base erosion and profit shifting (BEPS) project. The peer review process is conducted in two stages. 

  • Under stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive framework members, according to the schedule of review. 
  • Stage 2 focuses on monitoring the follow-up of the recommendations resulting from jurisdictions' Stage 1 report.

The OECD is now gathering input for the Stage 1 peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden, and invites taxpayers to submit input on specific issues relating to access to MAP; clarity and availability of MAP guidance; and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.  

The MAP peer review and monitoring process under Action 14 of the BEPS project was launched in December 2016 with the first peer reviews of Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States. 

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