The OECD has released its annual statistics for the 2014 reporting period on the mutual agreement procedure (MAP) caseloads of all its member countries and the partner economies that have agreed to provide these. MAP is an OECD mechanism for resolving tax treaty disputes.
The OECD has released its annual statistics for the 2014 reporting period on the mutual agreement procedure (MAP) caseloads of all its member countries and the partner economies that have agreed to provide these. MAP is an OECD mechanism for resolving tax treaty disputes. The total number of open MAP cases reported by OECD member countries was 5,423, an 18.77% increase as compared to the 2013 reporting period and a 130.57% increase as compared to the 2006 reporting period. (MAP cases involving two OECD member countries were double-counted in this total.)
For the OECD member countries for which data was provided, the average time for the completion of MAP cases with other OECD member countries was 23.79 months in the 2014 reporting period, its highest figure since reporting began in 2006. Germany and the US had the biggest MAP backlogs in 2014 (1,029 and 956 respectively), with France coming a very distant third (549 cases). The United Kingdom had the ninth largest MAP backlog, with 117 unresolved tax treaty dispute cases. See www.bit.ly/1YtTsHa.
The OECD has released its annual statistics for the 2014 reporting period on the mutual agreement procedure (MAP) caseloads of all its member countries and the partner economies that have agreed to provide these. MAP is an OECD mechanism for resolving tax treaty disputes.
The OECD has released its annual statistics for the 2014 reporting period on the mutual agreement procedure (MAP) caseloads of all its member countries and the partner economies that have agreed to provide these. MAP is an OECD mechanism for resolving tax treaty disputes. The total number of open MAP cases reported by OECD member countries was 5,423, an 18.77% increase as compared to the 2013 reporting period and a 130.57% increase as compared to the 2006 reporting period. (MAP cases involving two OECD member countries were double-counted in this total.)
For the OECD member countries for which data was provided, the average time for the completion of MAP cases with other OECD member countries was 23.79 months in the 2014 reporting period, its highest figure since reporting began in 2006. Germany and the US had the biggest MAP backlogs in 2014 (1,029 and 956 respectively), with France coming a very distant third (549 cases). The United Kingdom had the ninth largest MAP backlog, with 117 unresolved tax treaty dispute cases. See www.bit.ly/1YtTsHa.
