OECD releases MAP peer review reports for nine countries

The OECD has released, as part of its work on BEPS Action 14, the Stage 2 peer review monitoring reports for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia.

These reports evaluate the progress made by these nine jurisdictions in implementing the recommendations resulting from their Stage 1 peer review.

They take into account any developments in the period of 1 September 2019 – 30 April 2021 and build on the Mutual Agreement Procedure (MAP) statistics for 2016-2020.

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