OECD: Mutual agreement procedure statistics for 2015 | KPMG | GLOBAL
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OECD: Mutual agreement procedure (MAP) statistics for 2015

OECD: Mutual agreement procedure statistics for 2015

The Organisation for Economic Cooperation and Development (OECD) today released mutual agreement procedure (MAP) statistics for 2015.


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Under Action 14 of the base erosion and profit shifting (BEPS) project, a principal outcome is a commitment by OECD and G20 countries to a minimum standard with respect to the resolution of treaty-related disputes. As part of this minimum standard, MAP statistics are reported. The annual statistics on the MAP caseloads apply for all OECD member countries and of non-OECD economies that agree to provide such statistics. Read the MAP statistics for the 2015 reporting period. 

Today’s OECD’s release explains that for reporting periods 2006 through 2014, MAP inventories in OECD member countries show a continuous increase from 2006 to 2015, with a slight decrease in 2010. For those countries that reported them, the average cycle times for cases completed, closed or withdrawn decreased in 2015 (20.47 months) as compared to 2014 (23.79 months). The separation of reported MAP cases into cases with other OECD member countries and cases with non-OECD economies continues to show, in general, that more than 90% of OECD member countries’ MAP inventories are cases with other OECD member countries.

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