• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 9/3/2013

OECD - Statistics of MAP cases resolved in 2012 

September 3: The Organisation for Economic Co-operation and Development (OECD) released annual statistics of resolution of double tax cases under mutual agreement procedure (MAP) provisions of applicable income tax treaties for the 2012 reporting period.

The OECD annual statistics report includes information concerning the MAP caseloads of all OECD member countries and of partner economies that agree to provide such statistics. The statistics for each reporting period (generally a calendar year) include:

  • Opening inventory of MAP cases on the first day of the reporting period
  • The number of MAP cases initiated during the reporting period
  • The number of MAP cases completed during the reporting period
  • The ending inventory of MAP cases on the last day of the reporting period
  • The number of cases closed or withdrawn with double taxation during the reporting period
  • The average cycle time for cases completed, closed or withdrawn during the reporting period

This week’s report of MAP statistics corresponds to the 2012 reporting period (MAP statistics were provided earlier for reporting periods 2006 through 2011). The OECD stated that, in the aggregate, MAP inventories in OECD member countries at the end of these reporting periods reflect a continuous increase from 2006 to 2012, with a slight decrease in 2010.

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