Friday, 20 November 2020

OECD releases 2019 MAP statistics and calls for stakeholder input on the BEPS Action 14 review on Tax Certainty Day

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:

  • The number of cases keeps increasing
  • Number of cases closed is increasing as well, but at a slower pace
  • Outcomes are generally positive
  • Cases still take a long time to be resolved

More information on the statistics and on the awards presented can be found in the full report.

Key contact: