Executive summaryOn 15 April 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 2 peer review report of Ireland 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 Ireland’s Stage 1 peer review report.Overall the report concludes that Ireland meets almost all of the elements of the Action 14 minimum standard and has worked to address the shortcomings identified in its Stage 1 peer...