Executive summary
On 24 February 2020, the Organisation for Economic Co-operation and Development (OECD) released the eighth batch of peer review reports relating to the implementation by Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia of the Base Erosion and Profit Shifting (BEPS) minimum standard on Action 14 (Making Dispute Resolution Mechanisms More Effective).1 Guernsey and the Isle of Man had also requested that the OECD provide feedback concern…