New peer review assessments on tax dispute resolution released (MAP – BEPS Action 14)

Despite the significant disruption caused by the ongoing COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release on Tuesday 13 September 2022 of the Stage 2 peer review monitoring reports regarding the minimum standard to improve the resolution of tax-related disputes between jurisdictions (BEPS Action 14) for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, ...

Global Forum reveals compliance ratings from new peer review assessments for, among others, Anguilla, Chile and Uruguay

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release dated 1 September 2020 as published on the website of the OECD. Despite the significant disruption caused by the COVID-19 pandemic over the past few months and ...

OECD invites taxpayer input on tenth batch of dispute resolution peer reviews. Tenth batch includes the stage 1 peer review of Aruba

The OECD is now gathering input for the tenth batch of Stage 1 dispute resolution peer reviews, according to a press release on the website of the OECD. This tenth batch includes the peer review of Aruba. From the press release: Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of ...