On 9 June 2017, the OECD announced the third batch of countries that will undergo review as part of the Mutual Agreement Procedure (MAP) peer review and monitoring process for implementation of the minimum standard developed under BEPS Action 14. The third batch includes the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain. In connection with the reviews, the OECD is seeking input from taxpayers regarding their experience with the MAP process in the respective countries.
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