Fourteenth action plan of BEPS. The 1st14th action plan of BEPS makes the dispute settlement mechanism more effective. In addition to the general methodological relief provided by domestic laws of various countries, it also provides another way of relief, through which States parties can be responsible for controlling and solving related problems on the basis of mutual consultation, that is, mutual consultation procedure, MAP. It is of fundamental significance to the application and interpretation of the tax treaty, especially to protect taxpayers who are eligible for the treatment of the agreement from being taxed by any party that is inconsistent with the terms of the agreement. Strengthen the effectiveness and efficiency of the map. Establishing a system of mutual supervision between countries is the minimum standard. Ensure that map-related agreements are fully implemented in good faith and map cases are solved in time. Ensure the implementation of administrative procedures and promote the prevention and timely settlement of agreement disputes. Ensure that taxpayers can apply to start the map when they meet the conditions.