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OECD Reports 2011 MAP Caseloads on the Rise 

Global Tax Adviser

 

April 16, 2013

 

Rob Davis
GTA, Transfer Pricing

 

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 report and tables include MAP statistics (e.g., MAP case opening and closing inventories; number of MAP cases initiated, completed or closed; and average cycle) for each year of an OECD member country, beginning with 2006 and through 2011.

 

The OECD says these MAP statistics for the 2011 reporting period (along with statistics for earlier years) indicate that the total number of open MAP cases in OECD member countries was 3,838, an increase of about 15% from 2010. For the countries that reported them, the average time for the completion of MAP cases with other OECD countries decreased slightly in 2011 compared to 2010 (about 25 months compared to about 27 months).

 

Background
As part of the OECD's work to improve the timeliness of processing and completing MAP cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available to the public annual statistics on the MAP caseloads of all its member countries and of partner economies that agree to provide such statistics.

 

For more information, contact your KPMG adviser.

 

Information is current to April 16, 2013. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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