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14 March 2018

OECD releases third batch of peer review reports on Action 14

The Organisation for Economic Co-operation and Development (OECD) released the third batch of peer review reports on March 12, relating to the implementation by the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain of the Base Erosion and Profit Shifting (BEPS) minimum standard on Action 14 on Making Dispute Resolution Mechanisms More Effective. Denmark, Poland and Singapore had also requested that the OECD provide feedback concerning their adoption of the Action 14 best practices, and the OECD therefore also released three accompanying best practices reports.

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

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Document ID: 2018-0556

 

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