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O.E.C.D. Releases Mutual Agreement Procedure Peer Review Report for the U.S.

Volume 4 No 11    /    Read Article

By Neha Rastogi and Michael Peggs

The B.E.P.S. Action 14 Report, Making Dispute Resolution Mechanisms More Effective, acknowledged that the actions to counter B.E.P.S. must be complemented with effective dispute resolution mechanisms. Participating countries agreed to have their compliance with the minimum standard reviewed by their peers. The U.S. is among the first few countries that have been reviewed. Neha Rastogi and Michael Peggs summarize the M.A.P. report card issued for the U.S.    See more →