On October 20, 2016 the OECD launched the global review of Mutual Agreement Procedures (MAP) programmes by releasing key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the Mutual Agreement Procedure peer review and monitoring process under Action 14 of the BEPS Action Plan. (For further information we refer to our article from October 20, 2016). The peer review and monitoring process will be conducted by the Forum on Tax Administration MAP Forum (FTA MAP FORUM), with all members participating on an equal footing.

 

On October 31, 2016 the OECD subsequently released an Assessment Schedule for Stage 1 Peer Reviews. The peer reviews are being conducted in batches. (Click here to be forwarded to the Assessment Schedule for Stage 1 Peer Reviews as released by the OECD on October 31, 2016.)

 

During the first batch, which commenced in December 2016, peer reviews of the MAP programmes of Belgium, Canada, the Netherlands, Switzerland, the United Kingdom and the United States are being conducted.

 

A second batch of peer review, is supposed to commence in April 2017. During this second batch peer reviews of the MAP programmes of Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden will be conducted.

 

In preparation for this second batch of reviews and in recognition of the fact that taxpayers are the main users of the MAP, the FTA MAP Forum invites taxpayers to provide input on specific areas. In this respect the OECD has released a Questionnaire for taxpayers concerning MAP experiences regarding a specific country that is being assessed. The OECD is looking for input on each of the jurisdictions that are part of the second batch. Input has to be provided for each separate country via a so-called taxpayer input questionnaire. The questionnaire comes in the form of a downloadable Word-document.

 

The questionnaire contains three areas for which the OECD is asking input:

·   Access to MAP

·   Clarity and Availability of MAP Guidance

·   Implementation of MAP Agreements

 

Completed questionnaires should be sent in Word format to This email address is being protected from spambots. You need JavaScript enabled to view it. at the latest by February 27, 2017.

 

Click here to download the taxpayer input questionnaire from the OECD website.

 

 

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