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Feedback sought in review of 8 countries’ tax dispute resolution processes

Thursday, 16th June 2017

"The OECD on June 9 asked multinational firms to provide feedback regarding their experiences with the tax dispute resolution processes in the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain.

The eight countries’ mutual agreement procedures (MAPs) for resolving tax treaty disputes are being scrutinized by the BEPS Inclusive Framework, a group of over 100 countries that have pledged to implement OECD/G20 Base Erosion Profit Shifting (BEPS) project outcomes.

Similar requests for feedback have been previously been issued with respect to the MAP in 13 other countries and requests regarding more countries are slated to follow.

The OECD is seeking responses to questions regarding the access to MAP in each country, the clarity and availability of MAP guidance, and whether MAP agreements are implemented in a timely manner.

Earlier this weekAchim Pross, Head of International Cooperation and Tax Administration at the OECD, said that it is important for taxpayers to provide this feedback because the competent authorities conducting the peer reviews have no other way to the answer some of the questions."

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Language: English
Contact: Julie Martin

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