19/02/2019 - Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process now well underway.
The peer review process is conducted in two stages. Under Stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework members, according to the schedule of review . Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 report. To date, five rounds of Stage 1 peer review reports covering 37 jurisdictions have been released .
The 蜂鸟电竞在线入口 is now gathering input for the Stage 1 peer reviews of Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia , and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire . As taxpayers are the main users of the MAP this input is key for the review process and we encourage taxpayers and associations of taxpayers (e.g. business and industry associations) to complete the questionnaire and return it to email@example.com (in Word format) by 19 March 2019 at the latest.
Media queries should be directed to Pascal Saint-Amans , Director of the 蜂鸟电竞在线入口 Centre for Tax Policy and Administration (+33 1 45 24 91 08) or Achim Pross , Head of the International Co-operation and Tax Administration Division (+33 1 45 24 98 92).