16 March 2018 OECD releases Spain peer review report on implementation of Action 14 minimum standard The Organisation for Economic Co-operation and Development (OECD) released the third batch of peer review reports on March 12, relating to the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 on improving tax dispute resolution mechanisms. Spain was among the assessed jurisdictions in the third batch. Overall, the report concludes that Spain meets most of the elements of the Action 14 minimum standard. In the next stage of the peer review process, Spain's efforts to address any shortcomings identified in its Stage 1 peer review report will be monitored. Document ID: 2018-0587 |
