Action 14 of the BEPS Project: Taking the Pulse of Tax Certainty and Determining the Effectiveness of the Peer Review Process Five Years On

Abstract

This article considers Action 14 of the OECD/G20 Base Erosion and Profit Shifting Project (the “BEPS Project”) regarding the minimum standards for tax treaty dispute resolution procedures in realizing taxpayer certainty. It also evaluates the effectiveness of the OECD’s concurrent and related peer review process.