On 12 March 2018, the OECD released the third 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 third batch includes peer reviews of the Czech Republic, Denmark, Finland, Norway, Poland, Singapore, South Korea, and Spain. In general, the countries reviewed meet most of the requirements of the minimum standard, although the Czech Republic, Denmark, Finland, South Korea, Norway, and Poland have some issues with respect to availability and access to MAP, and the Czech Republic...