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OECD publishes third batch of simplified peer review reports on BEPS Action 14

|Tax Alerts, Information Reporting, Legis ...

  • On 4 March 2025, the OECD released the third batch of reports reflecting the outcome of Stage 1 of the simplified peer review process for the implementation of the BEPS Action 14 minimum standard on dispute resolution under the mutual agreement procedure.
  • The simplified process is available for jurisdictions that do not have significant experience with the mutual agreement procedure and that opt no…

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