The OECD has released the first schedule for the Mutual Agreement Procedure (MAP) Peer Review and Monitoring Process under Action 14 of the BEPS Action Plan. The key documents relating to this initiative had been released back on October 20.

The FTA MAP Forum has invited taxpayers to provide input on specific areas relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements in relation to the first batch of reviews. This [first batch]( comprises the reviews of Belgium, Canada, the Netherlands, Switzerland, the United Kingdom and the United States.

[OECD Release](

[BEPS Action 14 Peer Review and Monitoring Process](