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 makes available to the public, via its website, annual statistics on the MAP caseloads of all its member countries and of partner economies that agree to provide such statistics. MAP statistics are now available for the 2013 reporting period.
These statistics reveal that at the end of the 2013 reporting period, the total number of open MAP cases reported by OECD member countries was 4,566, a 12.1% increase as compared to the 2012 reporting period and a 94.1% increase as compared to the 2006 reporting period (MAP cases involving two OECD member countries are 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:
• 23.57 months in the 2013 reporting period;
• 25.46 months in the 2012 reporting period;
• 25.39 months in the 2011 reporting period;
• 27.30 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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