Executive summary
On 18 October 2021, the Organisation for Economic Co-operation and Development (OECD) released the seventh batch of Stage 2 peer review reports relating to the outcome of the peer monitoring of the implementation by Brazil, Bulgaria, China, Hong Kong, Indonesia, Russia, and Saudi Arabia (the assessed jurisdictions) of the Base Erosion and Profit Shifting (BEPS) minimum standard on dispute resolution under Action 14 of the BEPS project.
The Stage 2 reports include four …