The OECD’s 36 new peer review results under BEPS Action 14, released on 26 June 2025, showcase progress in enhancing treaty-related dispute resolution through the MAP by Inclusive Framework members.
The OECD released 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures (MAP) on 26 June 2025, highlighting continued progress by members of the Inclusive Framework on BEPS that have committed to implementing the Action 14 minimum standard, which seeks to improve the resolution of treaty-related disputes through the MAP.
The new Assessment Methodology for the Action 14 peer reviews includes a simplified peer review process for jurisdictions that do not have ‘meaningful MAP experience,’ allowing them to set up a more robust MAP programme in response to a possible increase in cases in the future.
It also includes a full peer review process for jurisdictions considered to have ‘meaningful MAP experience’ for continued monitoring purposes. Work on this new process for continued monitoring is now underway, with the release today of:
- Six new peer review reports under the full peer review process for the following jurisdictions (Cycle 1, Batch 1): Belgium, Canada, Croatia, Estonia, Liechtenstein and the United Kingdom.
- 30 new peer review reports under the simplified process for the following jurisdictions (Stage 1, Batches 4, 5 and 6): Andorra, Armenia, Azerbaijan, Bahamas, Bermuda, Bosnia and Herzegovina, British Virgin Islands, Brunei Darussalam, Congo, Côte d’Ivoire, Curaçao, Democratic Republic of the Congo, Faroe Islands, Gabon, Georgia, Isle of Man, Jersey, Kenya, Macau (China), Maldives, Mauritania, Monaco, Mongolia, Panama, Papua New Guinea, Paraguay, San Marino, Sierra Leone, Togo and Uruguay.
The six jurisdictions that participated in the full peer review process were peer reviewed for the third time and monitored on their continuing adherence to the Action 14 Minimum Standard. These jurisdictions further demonstrated their commitment to MAP as a well-functioning and effective avenue for treaty-related dispute resolution.
Some highlights include:
- The signing and ratification of the Multilateral Instrument by all of these jurisdictions to bring a large number of tax treaties in line with the Action 14 Minimum Standard, with bilateral negotiations ongoing or planned for several other treaties.
- Issuance of MAP guidance and publication of MAP profiles by all jurisdictions.
- The establishment of policies and practices that provide access to MAP, enable the effective resolution of MAP cases, and support the implementation of MAP agreements in most eligible cases.
- All jurisdictions have taken efforts to improve the resources in their competent authorities and to close their MAP cases within or closer to the 24-month targeted average.
The results from the fourth, fifth and sixth batches of the simplified peer review demonstrate that most jurisdictions that are part of the simplified peer review process either already have taken, or have committed to take, the necessary measures to put in place a policy framework for MAP, as well as a well-functioning MAP programme, to achieve the efficient, effective and timely resolution of disputes.
Evidence supporting these results includes treaty modifications through the Multilateral Instrument or bilateral negotiations, the issuance or planned issuance of MAP guidance and profiles, the establishment of policies and practices granting access to MAP, the implementation of MAP outcomes and the presence of adequately resourced competent authorities with practices aligned with the Action 14 Minimum Standard across several of these jurisdictions.
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.
Earlier, the OECD released the latest BEPS Action 14 Mutual Agreement Procedure (MAP) peer review results on 4 March 2025.
