The OECD releases the latest BEPS Action 14 Mutual Agreement Procedure (MAP) peer review results, highlighting continued progress in making dispute resolution more effective, under the BEPS package, pursuant to which jurisdictions have committed to implementing the minimum standard for treaty-related disputes.

This announcement was made by OECD on 4 March 2025.

Following the successful completion of more than 80 Stage 1 and Stage 2 peer reviews under the initial BEPS Action 14 Assessment Methodology between 2016 and 2022, the Inclusive Framework on BEPS agreed a new methodology in December 2022 for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

The new Assessment Methodology for the Action 14 peer reviews includes both a simplified peer review process, for jurisdictions that do not have ‘meaningful MAP experience’, and a full peer review process, for jurisdictions considered to have ‘meaningful MAP experience’. Work on this new process for continued monitoring is now well underway, with the release today of 10 new peer review reports under the simplified process for the following jurisdictions (Stage 1, Batch 3): Benin, Burkina Faso, Dominica, Grenada, Iceland, Montenegro, Peru, Saint Lucia, Samoa and Senegal.

The simplified peer review process was put in place with the main objective of helping jurisdictions with no or low MAP experience to set up a more robust MAP programme for a possible increase in cases in the future. The results from the third batch of the simplified peer review demonstrate that most jurisdictions that are part of the simplified peer review process either have or are eager to put in place a policy framework for MAP as well as a well-functioning MAP programme and are willing to take the necessary measures to achieve the efficient, effective and timely resolution of disputes. Highlights include:

  • The Multilateral Instrument was signed by Burkina Faso, Iceland, Peru and Senegal, with the instrument already being ratified by Burkina Faso, Iceland and Senegal, which will bring a substantial number of their treaties in line with the Action 14 minimum standard. In addition, there are bilateral negotiations either being initiated or ongoing for the remaining treaties.
  • Peru has a documented bilateral notification/consultation process that they apply in cases where an objection is considered as being not justified by their competent authority.
  • Iceland, Peru, and Senegal either closed their MAP cases within the pursued average time of 24 months or have a competent authority that is considered adequately resourced, whereas Dominica, Grenada, Montenegro, Saint Lucia and Samoa had no MAP experience. Dominica, Grenada, Montenegro, Saint Lucia, Samoa and Senegal do however have a policy to provide access to MAP in all eligible cases.
  • Dominica, Montenegro, Saint Lucia, Samoa and Senegal ensure that MAP agreements can always be implemented notwithstanding domestic time limits.
  • Iceland, Peru and Samoa have issued or updated their MAP guidance.

The OECD will continue to publish peer review reports under Stage 1 of the simplified review process and Cycle 1 of the full peer review process in batches in accordance with the Action 14 peer review assessment schedule.

More information on the BEPS Action 14 Mutual Agreement Procedure can be found at https://oe.cd/bepsaction14.