On October 20, 2016 the OECD released key documents 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 fourth batch of Stage 1 peer reviews commencing in December 2017. Stage 1 peer reviews of the MAP programmes of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal were conducted during this fourth batch.


On August 30, 2018 the OECD released the stage 1 Mutual Agreement Procedure peer review reports of the eight jurisdictions of this fourth batch. Click on a jurisdiction below and you will be forwarded to the stage 1 Mutual Agreement Procedure peer review report of that jurisdiction:

·   Australia;

·   Ireland;

·   Israel;

·   Japan;

·   Malta;

·   Mexico;

·   New Zealand; or

·   Portugal.



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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