Executive summary
The Organisation for Economic Co-operation and Development (OECD), on 22 October 2020, released the Stage 2 peer review report of Spain 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 on recommendations resulting from Spain’s Stage 1 peer review report.1
Overall, th…