Bermuda, Morocco, the Cayman Islands and six other jurisdictions should publish clear guidance for multinationals resolving tax disputes, including rules on specific documentation that needs to be submitted, the OECD said.
The Organization for Economic Cooperation and Development published a batch of peer reviews Monday containing about 185 recommendations for improving dispute resolution. The OECD uses the reviews to assess progress on dispute resolution—such as how quickly mutual agreement procedure cases are resolved—among nations that have committed to curbing base erosion and profit shifting.
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