Global Tax Adviser
February 14, 2012

OECD Reports 2010 Caseloads Drop All Over the MAP

François Vincent
Leader, Global Transfer Pricing Dispute Resolution

The OECD has released its annual report on the caseloads of all its member countries under the Mutual Agreement Procedure (MAP) for resolving cross-border tax disputes.

The OECD says these MAP statistics for the 2010 reporting period (along with statistics for earlier years) indicate that MAP inventories in OECD member countries showed a strong continuous increase for 2006 to 2009, with a slight decrease in 2010. For those countries that reported them, the average cycle time for cases completed, closed or withdrawn showed an increase in 2010.

"Dispute Resolution: OECD Releases 2010 Country Statistics on Mutual Agreement Procedure" is available on the OECD website

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