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22 March 2018

OECD releases Denmark 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. Denmark was among the assessed jurisdictions in the third batch. Denmark requested that the OECD also provide feedback concerning their adoption of the Action 14 best practices. Therefore, in addition to the peer review report, the OECD has released an accompanying best practices report.

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

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Document ID: 2018-0633

 

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