On July 26, 2021 the OECD released the stage 2 MAP (Mutual Agreement Procedure) Peer Review Reports for reports for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa. These reports evaluate the progress made by these eight jurisdictions in implementing any recommendations resulting from their Stage 1 peer review. They take into account any developments in the period September 1, 2018 – April 30, 2020 and build on the Mutual Agreement Procedure (MAP) statistics for 2016-2019.


According to a press release issued by the OECD with respect to the release of these peer review reports the results from the peer review and peer monitoring process demonstrate positive changes across all eight jurisdictions, although not all show the same level of progress. Highlights include:

·     The Multilateral Instrument was signed by all eight jurisdictions and has already been ratified by five of them – Chile, Croatia, India, Latvia and Lithuania – which brings a substantial number of their treaties in line with the Action 14 minimum standard. In addition, there are bilateral negotiations either ongoing or concluded.

·     Colombia, India, Lithuania and South Africa now have a documented bilateral notification/consultation process that they apply in cases where an objection is considered as being not justified by their competent authority.

·     Colombia, Croatia, India and Lithuania have added more personnel to the competent authority function and/or have made organisational improvements with a view to handle MAP cases in a more timely, effective and efficient manner.

·     Argentina, Chile, Latvia and Lithuania closed MAP cases within the pursued average time of 24 months. Furthermore, Croatia and India saw a slight reduction in the time needed to close MAP cases.

·     Colombia introduced legislative changes to ensure that MAP agreements can always be implemented notwithstanding domestic time limits, while this was already possible in Argentina, Croatia, Latvia and Lithuania.

·     Colombia, Croatia, India, Lithuania and South Africa have issued or updated their MAP guidance.


If you click on the jurisdiction of your choice, you will be forwarded to the stage 2 peer review report of said jurisdiction as release by the OECD on July 26, 2021:

·     Argentina;

·     Chile;

·     Colombia;

·     Croatia;

·     India;

·     Latvia;

·     Lithuania; and

·     South Africa.


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