BEPS Action 14 monitoring reports published
The OECD has published Base Erosion and Profit Shifting (BEPS) Action 14 stage 2 peer review monitoring reports which aim to improve tax dispute resolution mechanisms. The reports monitor the recommendations that arose from the stage 1 peer review reports and also evaluate the progress made. The jurisdictions covered by the reports are; Belgium, Canada, the Netherlands, Switzerland, the United Kingdom and the United States. According to the OECD the results demonstrate positive changes across the jurisdictions.