Executive summaryOn 15 April 2021, the Organisation for Economic Co-operation and Development (OECD) released the Stage 2 peer review reports of Israel 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 Israel’s Stage 1 peer review report.1Overall, the report concludes that Israel addressed most of the shortcomings identified in its Stage 1 peer review report.Detailed discussionBackgroundIn October 2016, the OECD released the peer review documents (i.e., the...