Executive summaryOn 16 February 2021, the Organisation for Economic Co-operation and Development (OECD) released the 10th batch of peer review reports relating to the implementation of the Base Erosion and Profit Shifting (BEPS) minimum standard under Action 14 on improving tax dispute resolution mechanisms.1 Kazakhstan was among the assessed jurisdictions in the 10th batch.2Overall the report concludes that Kazakhstan meets most of the elements of the Action 14 minimum standard. In the next stage of the peer review process, Kazakhstan’s efforts to address any shortcomings identified in its Stage 1 peer review report will be monitored.Detailed discussionBackgroundIn October 2016, the OECD...