Around 50 organisations and professional services firms commented on the discussion draft for Action 14, which aims to improve the existing obstacles to the dispute resolution process - mutual agreement procedure MAP - when there are dsiputes over tax treaties, including the absence of arbitration provisions in most treaties and the fact that access to MAP and arbitration may be denied in certain cases. They included all the Big Four accountancy firms, as well as ICAEW, CIOT, CBI and Christian Aid.