The OECD has released the 2018 mutual agreement procedure (MAP) statistics, covering 89 jurisdictions. These showed MAPs were able to resolve issues in more than 80% of transfer pricing cases and in more than 75% of other cases. Almost 75% of transfer pricing MAP cases were resolved with an agreement fully eliminating double taxation, with 5% granted a unilateral relief and 5% resolved via domestic remedy. For the first time, the 2018 statistics compare the time taken to close MAP cases and other jurisdiction-specific indicators.
Other highlights from the report include:
new transfer pricing cases are up by almost 20% compared to 2017, and other cases by more than 10%; and
average time taken to close transfer pricing cases rose to 33 months in 2018 (up from 30 months in 2017), while other cases took 14 months on average (down from 17 months in 2017).
The OECD has released the 2018 mutual agreement procedure (MAP) statistics, covering 89 jurisdictions. These showed MAPs were able to resolve issues in more than 80% of transfer pricing cases and in more than 75% of other cases. Almost 75% of transfer pricing MAP cases were resolved with an agreement fully eliminating double taxation, with 5% granted a unilateral relief and 5% resolved via domestic remedy. For the first time, the 2018 statistics compare the time taken to close MAP cases and other jurisdiction-specific indicators.
Other highlights from the report include:
new transfer pricing cases are up by almost 20% compared to 2017, and other cases by more than 10%; and
average time taken to close transfer pricing cases rose to 33 months in 2018 (up from 30 months in 2017), while other cases took 14 months on average (down from 17 months in 2017).
