BEPS Action 14: seventh round of stage 1 peer review reports published
Released 27 November 2019
The work on BEPS Action 14 continues with the publication of the seventh round of stage 1 peer review reports.
Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.
The reports of Brazil; Bulgaria; China (People's Republic of) Hong Kong, China; Indonesia; Russian Federation; and Saudi Arabia contain around 190 targeted recommendations that will be followed up in stage 2 of the peer review process. The peer review reports incorporate MAP statistics from 2016 to 2018, as reported under the recently developed MAP Statistics Reporting Framework.
Further information on the peer reviews can be found here.