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

Research output: Contribution to journalArticleResearchpeer-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 languageEnglish
Number of pages14
JournalBulletin for International Taxation
Volume76
Issue number2
Publication statusPublished - 20 Jan 2022

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