Executive summary
On 18 October 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 2 peer review report of People’s Republic of China (China) 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 China’s Stage 1 peer review report.1 …