01 February 2017

OECD invites taxpayer input on peer reviews of Dispute Resolution under BEPS Action 14

The Organisation for Economic Co-operation and Development (OECD) launched a peer review and monitoring process under Action 14 (Dispute Resolution) of the Base Erosion and Profit Shifting (BEPS) Action Plan in December 2016. Under the peer review process, the OECD announced on January 30, that it is now gathering input on the implementation of the Action 14 minimum standard in Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden, and invites taxpayers to submit their input related to their experiences in these jurisdictions, via an electronic questionnaire, by February 27.

A Tax Alert prepared by Ernst & Young UK, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-0214

Document ID: 2017-0214