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30 August 2018 Report on recent US international tax developments – 30 August 2018 The Organisation for Economic Co-operation and Development (OECD) on 30 August released a fourth round of stage 1 Base Erosion and Profit Shifting (BEPS) Action 14 peer reports on improving tax dispute resolution mechanisms. The reports assess each country's efforts to implement the Action 14 minimum standard. Reports covering Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal were published. They contain over 130 recommendations that "will be followed up in stage 2 of the peer review process." The OECD also released a document that reviews implementation of best practices for each of the jurisdictions that had their best practices assessed. According to the OECD, the peer review reports include mutual agreement procedure (MAP) statistics from 2016 and 2017, with information gleaned from the MAP Statistics Reporting Framework. Document ID: 2018-6028 |
