Executive summary
The Organisation for Economic Co-operation and Development (OECD) released, on 24 October 2019, the sixth batch of peer review report (the Report1) relating to the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 (Making Dispute Resolution Mechanisms More Effective).
The Report, which included a peer review of India, concluded that India met half of the elements of the Action 14 minimum standard on an overall basis. Fur…