Base erosion and profit shifting

OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia


27/07/2020 - The work on BEPS Action 14 continues with today's publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.


The reports of Andorra, the Bahamas, Bermuda, British Virgin Islands, the Cayman Islands, the Faroe Islands, Macau (China), Morocco (also available in French) and Tunisia (also available in French) published today contain around 185 targeted recommendations that will be followed up in stage 2 of the peer review process. The peer review reports incorporate MAP statistics from 2016 to 2019, as reported under the MAP Statistics Reporting Framework.


These stage 1 peer review reports continue to represent an important step forward to turn the political commitments made by members of the OECD/G20 Inclusive Framework on BEPS into measureable, tangible progress. Many countries are already working to address deficiencies identified in their respective reports. The OECD will continue to publish stage 1 peer review reports in batches in accordance with the Action 14 peer review assessment schedule. In total, 69 stage 1 peer reviews and 21 stage 1 and stage 2 peer reviews have been finalised, with the third batch of stage 2 to be released soon.



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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