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

doi:10.59403/3ms96jy

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

Faculty of Law

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

1 Citation (Scopus)

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
DOIs	https://doi.org/10.59403/3ms96jy
Publication status	Published - 20 Jan 2022

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AB - 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.

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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

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