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December 1, 2017 OECD releases mutual agreement procedure statistics for 2016 The Organisation for Economic Co-operation and Development (OECD) released its annual statistical publication on November 27, on the Mutual Agreement Procedure (MAP) caseloads of more than 65 jurisdictions (all members of the OECD's Inclusive Framework that joined prior to 2017) for the 2016 reporting period. The report covers opening and ending inventory of MAP cases for 2016, the number of new MAP cases initiated, the number of MAP cases completed, cases closed or withdrawn, and the average cycle time for cases completed, closed or withdrawn cases. The statistics provide great insight into the development of MAPs in the various countries. Slightly more than half of the MAP cases in inventory are transfer pricing cases. Almost 85% of MAPs concluded in 2016 resolved the issue. A Global Tax Alert, attached below, provides additional details. ——————————————— Full text of Tax Alert 2017-2040 | |||