The FINANCIAL — As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available to the public, via its website, annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics.
MAP statistics have now been released for the 2010 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 non-OECD economies for countries that have provided that information.
These statistics reveal that at the end of the 2010 reporting period, the total number of open MAP cases reported by OECD member countries was 3261, a 4.5 % decrease as compared to the 2009 reporting period and a 38.6 % increase as compared to the 2006 reporting period.
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 26.45 months in the 2010 reporting period, 22.82 months in the 2009 reporting period, 22.42 months in the 2008 reporting period, 18.93 months in the 2007 reporting period and 22.10 months in the 2006 reporting period.
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