Dispute resolution

OECD releases second round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms


15/12/2017 - As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.


The reports relate to implementation by Austria, France (also available in French), Germany, Italy, Liechtenstein, Luxembourg (also available in French) and Sweden. A document addressing the implementation of best practices is also available on each jurisdiction that opted to have such best practices assessed. These seven reports include over 170 recommendations relating to the minimum standard. In stage 2 of the peer review process, each jurisdiction’s efforts to address any shortcomings identified in its stage 1 peer review report will be monitored.


These stage 1 peer review reports continue to represent an important step forward to turn the political commitments made by members of the Inclusive Framework on BEPS into measureable, tangible progress. The seven jurisdictions concerned are already working to address most deficiencies identified in their respective reports. The OECD will continue to publish stage 1 peer review reports in accordance with the Action 14 peer review assessment schedule.



Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 91 08), or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 24 98 92).


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