OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms, including a report on the Netherlands
The work on BEPS Action 14 continues with the publication on 13 Augustus 2019 of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. This was announced in a press release published on the website of the OECD. The stage 2 monitoring reports for Belgium, Canada, the Netherlands, Switzerland, United Kingdom and the United States evaluate the progress made by ...