On 15 December 2017, the OECD released the second batch of the stage 1 peer review reports on the implementation of the minimum standard for dispute resolution under mutual agreement procedures (MAP), which was developed as part of BEPS Action 14. The second batch includes peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden, all of which meet most of the elements of the Action 14 minimum standard and are working to address any deficiencies. After the stage 1 peer reviews are completed, the stage 2 review will begin, which will include an evaluation of each country's efforts to address the deficiencies identified in stage 1.
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