The report on BEPS Action 14: Making Dispute Resolution Mechanisms More Effective ("the 2015 Action 14 Report") contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of OECD/G20 the Inclusive Framework on BEPS commit to implementing the Action 14 minimum standard which includes publishing their Mutual Agreement Procedure (MAP) profiles pursuant to an agreed template. In accordance with element 2.2. of the Action 14 minimum standard, the new MAP profile should provide competent authority details, links to domestic MAP guidelines and other useful jurisdiction-specific information regarding the MAP process. It should also consider the need for transparency with respect to jurisdiction positions relating to the minimum standard and best practices contained in the 2015 Action 14 Report.
Mutual Agreement Procedure Profiles
With the aim of improving transparency, the OECD publishes country Mutual Agreement Procedure (MAP) Profiles, which contain information about Competent Authority contact details, domestic guidelines for MAP and other useful guidance for tax authorities and taxpayers. Below are the new MAP profiles of the OECD/G20 Inclusive Framework on BEPS.
