Executive summary
On 15 April 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 21 peer review report of Australia relating to the outcome of the peer monitoring of the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 on improving tax dispute resolution mechanisms. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from Australia’s Stage 1 peer review report.2
Australia requested t…