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World: Release of a discussion draft on Action 14 (dispute resolution mechanisms)

07 January 2015   (0 Comments)
Posted by: Author: OECD
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Author: OECD

Release of a discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan

Public comments are invited on a discussion draft which deals with the work on Action 14 ("Make dispute resolution mechanisms more effective") of the BEPS Action Plan.

In July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting. The Action Plan identifies 15 actions to address BEPS in a comprehensive manner and sets deadlines to implement these actions.

As part of the transparent and inclusive consultation process mandated by the Action Plan, the Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried out pursuant to Action 14.

The views and proposals included in this discussion document do not represent the consensus views of either the Committee on Fiscal Affairs or its subsidiary bodies but rather are intended to provide stakeholders with substantive proposals for analysis and comment.

Comments should be sent by 16 January 2015 at the latest (no extension will be granted) and should be sent in Word format by email to (in order to facilitate their distribution to government officials). Comments should be addressed to: Marlies de Ruiter, Head, Tax Treaties, Transfer Pricing and Financial Transactions Division, OECD/CTPA.

Please note that all comments received regarding this consultation draft will be made publicly available. Comments submitted in the name of a collective "grouping” or "coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective grouping or coalition, or the person(s) on whose behalf the commentator(s) are acting.

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