How does the MLI make dispute resolution mechanisms more effective?

Recognising the need to do better in this area, jurisdictions have agreed through the work on BEPS Action 14 on a minimum standard and a number of best practices in relation to dispute resolution. The minimum standard will ensure that treaty obligations related to the mutual agreement procedure are fully implemented in good faith and that administrative processes promote the prevention and timely resolution of treaty-related disputes.

For more information, also see the

<a href=””  target=”_blank”> Frequently Asked Questions on Action 14.</a>