On 30 August 2018 the OECD released a fourth batch of peer review reports in relation to BEPS action 14 on improving tax dispute resolution mechanisms. These stage 1 reports assess the efforts made by each of the countries to implement the minimum standard as outlined in the recommendations of the report on BEPS action 14.
The peer review reports related to Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal and contain recommendations on points where the dispute resolution process in these countries can be improved. The recommendations made in the reports will be followed up in stage 2 of the process. Where jurisdictions have opted for a report on implementation of best practices there is also a report on this issue.
