MAP statistics play an important role in the monitoring of BEPS action 14 (minimum standard on mutual agreement procedure), providing an objective and global frame of reference, as well as a country-specific view, which together allow measurement of progress but also show where further work is needed. The 2020 MAP statistics show the following trends:
MAP remains very concentrated, with 25 jurisdictions accounting for 95% of MAP cases;
new cases are up overall, driven by an increase in transfer pricing cases;
outcomes remain generally positive with around 75% of cases fully resolving the issue; and
cases still take a long time to resolve – averaging 35 months for transfer pricing cases and 18 months for other cases.
MAP statistics play an important role in the monitoring of BEPS action 14 (minimum standard on mutual agreement procedure), providing an objective and global frame of reference, as well as a country-specific view, which together allow measurement of progress but also show where further work is needed. The 2020 MAP statistics show the following trends:
MAP remains very concentrated, with 25 jurisdictions accounting for 95% of MAP cases;
new cases are up overall, driven by an increase in transfer pricing cases;
outcomes remain generally positive with around 75% of cases fully resolving the issue; and
cases still take a long time to resolve – averaging 35 months for transfer pricing cases and 18 months for other cases.
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