As per the third batch of peer review reports published by the OECD, Spain meets most of the elements of the Action 14 minimum standard. In the next stage of the peer review process, Spain’s efforts to address any shortcomings identified in its Stage 1 peer review report will be monitored. On 12 March 2018, the OECD published the third batch of peer review reports relating to the implementation of the BEPS minimum standard under Action 14 on improving tax dispute resolution mechanisms.
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