OECD releases latest MAP statistics

On November 18, 2020, the OECD released the latest mutual agreement procedure (MAP) statistics covering 105 jurisdictions and almost all MAP cases worldwide.

The statistics were presented during the second OECD Tax Certainty Day where tax officials and stakeholders from over 60 jurisdictions took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution.

The 2019 MAP statistics show (a) that number of MAP cases keeps increasing; (b) number of MAP cases closed is increasing as well, but at a slower pace; (c) MAP outcomes are generally positive; and (d) MAP cases still take a long time to be resolved.
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