OECD Releases 2011 Mutual Agreement Procedure Statistics
15 April 2013
Posted by: Author: OECD
04/04/2013 - As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available to the public, via its website, annual statistics on the MAP caseloads of all its member countries and of Partner economies that agree to provide such statistics. MAP statistics are now available for the 2011 reporting period.
Mutual Agreement Procedure Statistics for 2011
The MAP reporting framework and the , as well as the other results of the proposals in the 2004 CFA report on improving the resolution of cross-border tax disputes ("”), are described in detail in the CFA’s 2007 report "”.
The MAP statistics now made available correspond to the 2011 reporting period (MAP statistics were provided earlier for reporting periods 2006 through 2010). Considered in the aggregate, MAP inventories in OECD member countries at the end of these reporting periods show a continuous increase from 2006 to 2011, with a slight decrease in 2010. For those countries that reported them, the average cycle times for cases completed, closed or withdrawn decreased slightly in 2011 (25.59 months) as compared to 2010 (27.30 months). The separation of reported MAP cases into cases with other OECD member countries and cases with Partner economies continues to show, in general, that more than 90% of OECD member countries’ MAP inventories are cases with other OECD member countries.
The OECD intends to continue to collect and make available MAP statistics from later periods as such information becomes available, which will provide useful information on longer-term trends in MAP caseloads.