Executive summary
On 26 July 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 2 peer review reports of Brazil relating to the outcome of the peer monitoring of the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard on dispute resolution under Action 14 of the BEPS project. Stage 2 focuses on the progress made by Brazil in addressing any of the recommendations resulting from the Stage 1 peer review report.1
Overall, the report co…