The OECD has released the latest batch of peer review reports on the implementation of minimum standards for tax dispute resolution mechanisms under BEPS Action 14, covering Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia.
These ‘stage 1’ reports assess the countries’ efforts to implement the minimum standard and contain recommendations to be followed up in stage 2 of the peer review process.
To date, the OECD has finalised 60 stage 1 peer reviews and 13 stage 1 and stage 2 peer reviews.
The OECD has released the latest batch of peer review reports on the implementation of minimum standards for tax dispute resolution mechanisms under BEPS Action 14, covering Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia.
These ‘stage 1’ reports assess the countries’ efforts to implement the minimum standard and contain recommendations to be followed up in stage 2 of the peer review process.
To date, the OECD has finalised 60 stage 1 peer reviews and 13 stage 1 and stage 2 peer reviews.
