The OECD today asked taxpayers to provide feedback on their experiences with cross-border tax dispute resolution procedures in the following countries: Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia, and Turkey.
The information, to be collected in a taxpayer input questionnaire, will aid a peer review of the countries’ practices for reports being prepared for approval by the “Inclusive Framework on BEPS.” The Inclusive Framework is a coalition of 113 countries that have agreed to be bound by and review other countries’ compliance with minimum standards set out in 2015 OECD/G20 base erosion profit shifting (BEPS) plan agreements, including provisions aimed at improving tax dispute resolution.
The questions relate to the mutual agreement procedure (MAP) for resolving tax treaty disputes in the eight countries, clarity and availability of MAP guidance, and the timely implementation of MAP agreements. Feedback is requested by April 9.
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