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

Michelle Markham

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

Faculty of Law

Research output: Contribution to journal › Article › Research › peer-review

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.

Original language	English
Pages (from-to)	96-107
Number of pages	12
Journal	Bulletin for International Taxation
Volume	76
Issue number	2
Publication status	Published - 20 Jan 2022

Cite this

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OECD/International - 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

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