Multinationals asked to critique tax dispute resolution processes in Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden

The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden.

Responses are sought by February 27 to a questionnaire on taxpayers’ experiences in these countries regarding access to MAP, the clarity and availability of MAP guidance, and whether there is timely implementation of MAP agreements.

The seven countries are members of the “Inclusive Framework BEPS,” a group of 94 countries that have committed to adopt minimum standards associated with international taxation, including minimum standards on tax treaty dispute resolution. The minimum standards were established by OECD and G20 countries in the 2015 base erosion profit shifting (BEPS) plan.

Inclusive Framework member countries, which include 48 non-OECD/non-G20 countries, have agreed to have their compliance with the minimum standards peer reviewed and monitored.

The taxpayer comments will be used by a group of tax administration officials, called the Forum on Tax Administration Map Forum, which will conduct the peer review.

A similar questionnaire was sent out last November to assess compliance with MAP minimum standards in the US, UK, Belgium, Canada, Netherlands, and Switzerland.


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