OECD releases 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures

Published on: 27 June 2025

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Specialist Tax Regulatory Materials

Article summary

The OECD has released 36 new peer review results under BEPS Action 14 on Mutual Agreement Procedures (MAP), 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.

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