The OECD has published the mutual agreement procedure (MAP) statistics for 2017, covering 85 jurisdictions and almost all MAP cases worldwide. The BEPS action 14 minimum standard requires jurisdictions to seek to resolve MAP cases within an average timeframe of 24 months.
Members of the BEPS inclusive framework report and publish their MAP statistics under an agreed framework on a yearly basis. These statistics contain detailed information on each jurisdiction as well as aggregated global information.
The aggregated global inventory of cases continues to rise. This could be due to a range of factors, including the effects of the new reporting framework, increased awareness of and expectations from taxpayers about MAP, and a focus in a number of countries on particular international tax risks such as those relating to salaries and pensions.
Transfer pricing cases continue, on average, to take more time than other cases. These averages remain the same as for 2016: approximately 30 months for transfer pricing cases and 17 months for other cases.
The OECD has published the mutual agreement procedure (MAP) statistics for 2017, covering 85 jurisdictions and almost all MAP cases worldwide. The BEPS action 14 minimum standard requires jurisdictions to seek to resolve MAP cases within an average timeframe of 24 months.
Members of the BEPS inclusive framework report and publish their MAP statistics under an agreed framework on a yearly basis. These statistics contain detailed information on each jurisdiction as well as aggregated global information.
The aggregated global inventory of cases continues to rise. This could be due to a range of factors, including the effects of the new reporting framework, increased awareness of and expectations from taxpayers about MAP, and a focus in a number of countries on particular international tax risks such as those relating to salaries and pensions.
Transfer pricing cases continue, on average, to take more time than other cases. These averages remain the same as for 2016: approximately 30 months for transfer pricing cases and 17 months for other cases.
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