13 April 2018 OECD releases Poland's 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. Poland was among the assessed jurisdictions in the third batch. Poland requested that the OECD also provide feedback concerning their adoption of the Action 14 best practices, and therefore, in addition to the peer review report, the OECD has released an accompanying best practices report. Document ID: 2018-0807 |
