Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/about/news/announcements/2023/01/tax-dispute-resolution-oecd-releases-revised-methodology-for-the-beps-action-14-peer-reviews-additional-data-points-in-the-map-statistics-and-a-new-framework-for-apa-statistics.html
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Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.
