27 July 2018 OECD invites taxpayer input on sixth batch of peer reviews of dispute resolution processes under BEPS Action 14 The Organization for Economic Co-operation and Development announced on July 26 that it is now gathering input on the implementation of the Base Erosion and Profit Shifting Action 14 minimum standard in relation to the review of the sixth batch of jurisdictions (Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa). Taxpayers are invited to submit their input related to their experiences in these jurisdictions, via an electronic questionnaire, by August 24, 2018. The exercise is part of the process of the mutual agreement procedure peer review and monitoring process that the OECD launched in December 2016 under Action 14 of the BEPS project in relation to more effective dispute resolution mechanisms. Document ID: 2018-1517 |
