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 third batch of Stage 1 peer reviews commencing in August 2017. Stage 1 peer reviews of the MAP programmes of the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain were conducted during this third batch.


On March 12, 2018 the OECD released the stage 1 Mutual Agreement Procedure peer review reports of the eight jurisdictions of this third batch. Click on a jurisdiction below and you will be forwarded to the stage 1 Mutual Agreement Procedure peer review report of that jurisdiction:

·   Czech Republic;

·   Denmark;

·   Finland (NB the cover of the report states that it relates to Denmark, but the text relates to Finland);

·   Korea;

·   Norway;

·   Poland;

·   Singapore; or

·   Spain.


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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