On November 23, 2015 the OECD published its annual statistics on the Mutual Agreement Procedure (MAP) caseloads of all its member countries and of non-OECD economies that according to the OECD agree to provide such statistics.

The statistics published by the OECD on November 23, 2015 cover the years 2006-2014.

 

The statistics for each reporting period (generally a calendar year) include:

  • opening inventory of MAP cases on the first day of the reporting period;
  • number of MAP cases initiated during the reporting period;
  • number of MAP cases completed during the reporting period;
  • ending inventory of MAP cases on the last day of the reporting period;
  • cases closed or withdrawn with double taxation during the reporting period; and
  • average cycle time for cases completed, closed or withdrawn during the reporting period.

 

Click here to be forwarded to the Mutual Agreement Procedure Statistics for 2014 as published by the OECD on November 23, 2015, which will open in a new window.

 

 

 

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