On 15 July 2019 the OECD invited interested parties to submit input in relation to issues around access to the mutual agreement procedure; availability of clear MAP guidance; and timely implementation of the outcomes of the MAP, in a number of jurisdictions that will be examined in the ninth batch of peer reviews of the tax treaty dispute resolution process.
The countries to be examined in the ninth batch of peer reviews are Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia. Comments should be submitted to the OECD using the taxpayer input questionnaire and are invited by 12 August 2019.
Action 14 of the OECD project on base erosion and profit shifting (BEPS) is concerned with improving the process of tax dispute resolution. The peer reviews of each country are being conducted in two stages, with Stage 1 assessing the implementation of the OECD minimum standard and stage 2 monitoring the implementation of recommendations made in the report on stage 1.
