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.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-2209

Document ID: 2017-2209