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.
|Number of pages||12|
|Journal||Bulletin for International Taxation|
|Publication status||Published - 20 Jan 2022|