AS
part of the OECD’s work to improve the timeliness of processing and completing
mutual agreement procedure (MAP) cases under tax treaties and to enhance the
transparency of the MAP process, the OECD has made available to the public
annual statistics on the MAP caseloads of all its member countries and of
Partner economies that agree to provide such statistics. MAP statistics have now
been released for the 2015 reporting period.
The
statistics for each reporting period (generally a calendar year) include -
opening inventory of MAP cases on the first day of the reporting period; number
of MAP cases initiated during the reporting period; number of MAP cases
completed during the reporting period; ending inventory of MAP cases on the last
day of the reporting period; cases closed or withdrawn with double taxation
during the reporting period; and average cycle time for cases completed, closed
or withdrawn during the reporting period.
The
data for each reporting period are separated based on the year the relevant MAP
cases were initiated. In addition, since 2008, the statistics have been divided
into MAP cases with OECD member countries and cases with Partner economies for
countries that have provided that information. More information on the MAP
reporting framework, including the definitions of terms used in reporting, can
be found in the 2007 Report “Improving the Resolution of Tax Treaty
Disputes”.
2015 is the last reporting period for which statistics
will be provided in this format. For 2016 and subsequent years, members of the
Inclusive Framework on BEPS will use a substantially revised reporting framework
which has been developed for use in monitoring the implementation of the BEPS
Action 14 minimum standard.
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