Dispute resolution

BEPS Action 14 peer review and monitoring


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The Action Plan on Base Erosion and Profit Shifting ("BEPS Action Plan") identified 15 actions to address BEPS in a comprehensive manner. Recognising that the actions to counter BEPS must be complemented with actions that ensure certainty and predictability for businesses, Action 14, calls for effective dispute resolution mechanisms. The BEPS package endorsed by the G20 Finance Ministers in October 2015 contains the report on Action 14: Making Dispute Resolution Mechanisms More Effective ("the Action 14 Report"). This report discusses the obstacles that prevent countries from resolving treaty-related disputes under the mutual agreement procedure (MAP) and recommended measures to overcome such obstacles, including a set of minimum standards ("the Action 14 minimum standard") to ensure that treaty-related disputes are resolved in a timely, effective and efficient manner.

Members of the Inclusive Framework commit to implement the Action 14 Minimum Standard and to ensure the effective implementation of the minimum standard, members also commit to have their compliance with the minimum standard reviewed and monitored by their peers. The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard requires members to:

  1. Provide timely and complete reporting of MAP statistics based on a new MAP statistics reporting framework.
  2. Publish their MAP profiles pursuant to an agreed template.


Peer Review and monitoring process

BEPS Action 14 on More Effective Dispute Resolution Mechanisms - Peer Review DocumentsIn October 2016, the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the MAP peer review and monitoring process under Action 14 of the BEPS Action Plan. The peer review and monitoring process will be conducted by the Forum on Tax Administration MAP Forum in accordance with the Terms of Reference and Assessment Methodology, with all members participating on an equal footing.

The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. The peer review reports, as well as the optional reports on the adoption of best practices, if chosen by the assessed jurisdiction, can be accessed here:


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