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Public comments received on the 2020 Review of BEPS Action 14

13/01/2021 - On 18 November 2020, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on the 2020 Review of BEPS Action 14. The OECD is grateful to the commentators for their input and now publishes the public comments received. 

Note: Additional comments can be submitted to by 25 January 2021. 


Public consultation meeting

The public consultation meeting will be held virtually on 1 February 2021. Further information on the meeting format and how to register is available on the dedicated event page.



Enquiries should be addressed to