Executive summaryOn 25 May 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 2 peer review report of Greece relating to the outcome of the peer monitoring of the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 on improving tax dispute resolution mechanisms. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from Greece’s Stage 1 peer review report.1Overall, Greece meets the majority of the elements of the Action 14 minimum standard and worked to address most of the deficiencies monitored.Detailed discussionBackgroundIn October 2016, the OECD released the peer...