The OECD - OCDE released the latest mutual agreement procedure (MAP) statistics as part of the BEPS Action 14 minimum standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms, covering 105 jurisdictions and almost all MAP cases worldwide.
Some key trends to be noticed are:
More information on the statistics and on the awards presented can be found in the full report.
Key contact: