On 15 November 2018, the OECD announced the seventh 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 (Dispute Resolution). The seventh batch includes Brazil, Bulgaria, China, Hong Kong, Indonesia, Papua New Guinea, Russia, and Saudi Arabia. As part of the reviews, the OECD is seeking input from taxpayers regarding their experience with the MAP…