About this document

BEPS Action 14 MAP Reporting Framework by yuszri is a document available to read on EtoBox.

This document outlines the reporting framework for MAP statistics that countries agreed to as part of the minimum standard on dispute resolution under BEPS Action 14. It describes key stages in the MAP process and defines terms for reporting inventory, outcomes and timeframes of MAP cases. Countries agreed to begin reporting additional data points from 2023 onward to provide more transparency and facilitate deeper review of MAP practices. These additional data points are described in further detail.

Author

yuszri

Language

EN