On 31 October 2016, the OECD released the assessment schedule for the Mutual Agreement Procedure (MAP) peer review and monitoring process under BEPS Action 14. The first batch of reviews will begin in December 2016 and includes reviews of Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States. In connection with the reviews, the OECD is seeking input from taxpayers regarding their experience with the MAP process in the respective countries.
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