Elizabeth Stevens Explores Improving Tax Certainty at OECD International Tax Conference
Program: Improving Tax Certainty (Part II) - MAP
Event Sponsor: OECD International Tax Conference
Action 14 of the BEPS Action Plan aims to improve the dispute resolution mechanism under tax treaties. All Inclusive Framework members are undergoing a two stage peer review with 37 stage one peer reviews having been completed and more are underway. This session will explore the progress that has been made and consider what more can be done to improve the mutual agreement procedure under tax treaties.