Peer review report on tax dispute resolution (MAP): Overall Curaçao meets almost all the elements of the BEPS Action 14 Minimum Standard
This week, the OECD released 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures (MAP), highlighting continued progress by members of the Inclusive Framework on BEPS that have committed to implementing the Action 14 minimum standard, which seeks to improve the resolution of treaty-related disputes through the MAP. The new Assessment Methodology for the Action 14 peer reviews includes a simplified peer review process, for jurisdictions ...