Fourteenth action plan of BEPS. The 14 action plan of BEPS contains a strong political commitment to ensure that the anti-corruption action plan can effectively and timely resolve disputes, and establish an effective supervision mechanism to ensure the implementation of the minimum standards, with the aim of improving the effectiveness and efficiency of the anti-corruption action plan. The14th action plan of BEPS includes 17 minimum standards and 1 1 best practices, which are characterized by unity, usability and autonomy.