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3.1.2.1.1.Minimum Standards and Best Practices
The Action Plan presents a series of minimum standards and best practice recommendations…
•Resolving disputes within an average of 24 months.…
•Publishing and making MAP (Mutual Agreement Procedure) guidelines accessible.…
•Granting the necessary powers to competent authorities.…
Best practices, on the other hand, are optional recommendations that countries can…
•Providing guidance on multilateral MAPs and advance pricing agreements.…
•Suspending collection procedures during the MAP process.…
By implementing these minimum standards and adopting best practices, countries can…
3.1.2.1.BEPS Action Plan 14
3.1.2.1.2.Monitoring Mechanism
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