On 30 August 2018, the OECD released the fourth batch of the stage 1 peer review reports on the implementation of the minimum standard for dispute resolution under mutual agreement procedures (MAP), which was developed as part of BEPS Action 14. The fourth batch includes peer reviews of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand, and Portugal. In general, the countries reviewed meet most of the requirements of the minimum standard, although Australia, Malta, Mexico, New Zealand, and Portugal have some issues with respect to availability and access to MAP, and Portugal has issues with respect to the prevention...