Dispute Resolution: Country Mutual Agreement Procedure Statistics

Two key objectives of the OECD work on the mutual agreement procedure (MAP) under tax treaties were to improve the timeliness of processing and completing MAP cases and to enhance the transparency of the MAP process. To those ends, the OECD has decided to make 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.