The OECD has released its latest Mutual agreement procedure (MAP) statistics covering 118 jurisdictions and most MAP cases worldwide. The 2020 MAP statistics and the 2020 MAP awards were presented during OECD Tax certainty day 2021.
MAP statistics play an important role in the monitoring of BEPS action 14 (minimum standard on mutual agreement procedure), providing an objective and global frame of reference, as well as a country-specific view, which together allow measurement of progress but also show where further work is needed. The 2020 MAP statistics show the following trends:
The OECD has released its latest Mutual agreement procedure (MAP) statistics covering 118 jurisdictions and most MAP cases worldwide. The 2020 MAP statistics and the 2020 MAP awards were presented during OECD Tax certainty day 2021.
MAP statistics play an important role in the monitoring of BEPS action 14 (minimum standard on mutual agreement procedure), providing an objective and global frame of reference, as well as a country-specific view, which together allow measurement of progress but also show where further work is needed. The 2020 MAP statistics show the following trends: