On October 20, 2016 the OECD released key documents, approved by the Inclusive Framework on BEPS, that form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan. On October 31, 2016 the OECD announced that the peer reviews will be conducted in 8 batches, with the first batch of Stage 1 peer reviews commencing in December 2016. Stage 1 peer reviews of the MAP programmes of Belgium, Canada, the Netherlands, Switzerland, the United Kingdom and the United States were conducted during this first batch.


On September 26, 2017 the OECD released the stage 1 Mutual Agreement Procedure peer review reports of the six jurisdictions of the first batch. Click on a jurisdiction below and you will be forwarded to the stage 1 Mutual Agreement Procedure peer review report of that jurisdiction:

·   Belgium;

·   Canada;

·   The Netherlands;

·   Switzerland;

·   The United Kingdom; or

·   The United States.


Further information on the peer review process can be found in our articles from October 20, 2016 and October 31, 2016.



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