OECD: Treaty-related MAP statistics for 2014 reporting period

OECD: Treaty-related MAP statistics for 2014

The Organisation for Economic Cooperation and Development (OECD) today released annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics for the 2014 reporting period.

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Today’s OECD release explains:

  • The MAP statistics correspond to the 2014 reporting period—MAP statistics were provided earlier for reporting periods 2006 through 2013. 
  • Considered in the aggregate, MAP inventories in OECD member countries at the end of these reporting periods show a continuous increase from 2006 to 2014, with a slight decrease in 2010. 
  • For those countries that reported them, the average cycle times for cases completed, closed or withdrawn increased slightly in 2014 (23.79 months) as compared to 2013 (23.57). 
  • Separating MAP cases into cases with other OECD member countries and cases with non-OECD economies continues to show that generally more than 90% of OECD member countries’ MAP inventories are cases with other OECD member countries.

BEPS implications

Improving the effectiveness of dispute resolution mechanisms was an integral component of the work on BEPS and was the aim of Action 14 of the OECD’s base erosion and profit shifting (BEPS). One of the principal outcomes of the work on Action 14 is the commitment by OECD and G20 countries to a minimum standard with respect to the resolution of treaty-related disputes. As part of the Action 14 minimum standard, countries have agreed to report MAP statistics pursuant to an agreed reporting framework. This reporting is expected to provide a tangible measure of the effects of the implementation of the minimum standard. 

MAP statistics to be made available for later periods will include additional information and reports from non-OECD economies countries that do not currently report MAP statistics to the OECD.

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