Comments must be received by December 16, 2019.
The OECD is seeking taxpayers’ input for the tenth round of base erosion and profit shifting (BEPS) Action 14 Stage 1 peer reviews of further 13 jurisdictions.
The mutual agreement procedure (MAP) peer review and monitoring process under BEPS Action 14 was launched in December 2016.
The peer review process is conducted in two stages: Stage 1 evaluates implementation of the BEPS Action 14 minimum standard for members of the Inclusive Framework on BEPS, while Stage 2 focuses on monitoring the follow-up of the recommendations resulting from jurisdictions’ Stage 1 report.
The OECD is now gathering input for the Stage 1 peer reviews of Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates, and Vietnam.
Input is sought on specific issues relating to access to MAP, clarity anThe OECD is seeking taxpayers’ input for the tenth round of base erosion and profit shifting (BEPS) Action 14 Stage 1 peer reviews of further 13 jurisdictions.d availability of MAP guidance, and the timely implementation of MAP agreements for each of these jurisdictions.
Responses must be filed using the “Taxpayer Input Questionnaire.”
Comments must be received by December 16, 2019.