Executive summaryOn 26 July 2021, the Organisation for Economic Co-operation and Development (OECD) released the sixth batch of Stage 2 peer review reports relating to the outcome of the peer monitoring of the implementation by Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania, South Africa (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 24 October 2019.1The outcomes of...