Executive summary
On 15 April 2021, the Organisation for Economic Co-operation and Development (OECD) released the fourth batch of Stage 2 peer review reports relating to the outcome of the peer monitoring of the implementation by Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand, and Portugal (the assessed jurisdictions) of the Base Erosion and Profit Shifting (BEPS) minimum standard on dispute resolution under Action 14 of the BEPS project.
These Stage 2 reports focus …