Executive summary
On 16 February 2021, the Organisation for Economic Co-operation and Development (OECD) released the 10th batch of peer review reports relating to the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 on improving tax dispute resolution mechanisms.1 Bahrain was among the assessed jurisdictions in the 10th batch.2
Overall the report concludes that Bahrain meets most of the elements of the Action 14 minimum standard. In the next stag…