OECD Invites Multinationals For Feedback On MAP Peer Reviews

On January 30, OECD invited multinationals to provide input on the Mutual Agreement Procedure (MAP) peer review and monitoring process, which was launched in December 2016 under Action 14 of the BEPS Action Plan. At this stage, OECD gathers input on Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.  

Peer Review Process

The peer review process is conducted in two stages. Firstly, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework members, according to the schedule of review. Secondly, the follow-up of the recommendations resulting from jurisdictions' Stage 1 report is monitored.

New Peer Reviews

The OECD is now gathering input for the Stage 1 peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden. Taxpayers are invited to comment on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements. Taxpayers need to complete the questionnaire and return it to fta.map@oecd.org (in Word format) by 27 February 2017 at the latest.

Source: OECD



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