On 27 July 2020, the OECD announced the release of the ninth round of stage 1 peer review reports on improving tax dispute resolution mechanisms as per BEPS Action 14. In general, the jurisdictions reviewed meet most of the elements of the Action 14 minimum standard, although Morocco met less than half of the elements. Where there are deficiencies, all jurisdictions are working to address them.
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OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermud…