Executive summaryOn 25 May 2021, the Organisation for Economic Co-operation and Development (OECD) released the fifth batch of Stage 2 peer review reports relating to the outcome of the peer monitoring of the implementation by Estonia, Greece, Hungary, Iceland, Romania, the Slovak Republic, Slovenia, and Turkey (the assessed jurisdictions) of the Base Erosion and Profit Shifting (BEPS) minimum standard on dispute resolution under Action 14 of the BEPS project. These Stage 2 reports focus on evaluating the progress made by the assessed jurisdictions in addressing any of the recommendations that resulted from the Stage 1 peer review reports that were released on 14 February 2019.1The...