On February 24, 2020, the OECD published the eighth round of stage 1 peer review reports on dispute resolution for a further eight jurisdictions.
The reports pertain to the following jurisdictions: Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino, and Serbia. The reports assess the efforts made by these jurisdictions to implement the minimum standard agreed under Action 14 of the base erosion and profit shifting (BEPS) project.
The reports contain around 135 targeted recommendations that will be followed up in stage 2 of the peer review process.
According to the OECD, some countries are already working to address deficiencies identified in their respective reports.