OECD – Mutual Agreement Procedure Statistics for 2017

The report on BEPS Action 14 (Making Dispute ResolutionMechanisms More Effective) contains a commitment by jurisdictions to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS (IF) commit to the implementation of the Action 14 minimum standard which includes timely and complete…