Action 14 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Making Dispute Resolution More Effective – Did Action 14 “Piggyback” on the Initiative?

This article examines Action 14 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative with regard to making dispute resolution more effective in respect of mutual agreement procedures and whether Action 14 is an integral part of the BEPS Action Plan or has simply been tacked onto the initiative.