Executive summary
On 26 July 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 2 peer review report of Latvia relating to the outcome of the peer monitoring of the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standards under Action 14 on improving tax dispute resolution mechanisms. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from Latvia’s Stage 1 peer review report.1 Latvia requested that the O…