OECD Inclusive Framework on BEPS Action 14 MAP stage 1 peer review reports published

Released 27 July 2020

The OECD has published nine new Stage 1 peer review reports on the implementation of the Base Erosion and Profit Shifting (BEPS) Action 14 minimum standard of the mutual agreement procedure (MAP).

The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report.

Stage 1 reports are now available at:

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