26 December 2017 OECD releases France peer review report on implementation of Action 14 Minimum Standards The OECD on December 15 released the second batch of peer review reports relating to the implementation of the Base Erosion and Profit Shifting Minimum Standards under Action 14 on improving tax dispute resolution mechanisms. France was among the assessed jurisdictions in the second batch. In the next stage of the peer review process, France's efforts to address any shortcomings identified in its Stage 1 peer review report will be monitored. Document ID: 2017-2209 |