The OECD released the second round of analysis of individual country efforts to improve dispute resolution mechanisms. Seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.

The reports relate to implementation by Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden. The seven reports include over 170 recommendations relating to the minimum standard. In stage 2 of the peer review process, each jurisdiction’s efforts to address any shortcomings identified in its stage 1 peer review report will be monitored.