Mutual Agreement Procedure: Publication of OECD statistics for 2015

Last updated on December 8, 2016

The OECD aims to improve the effectiveness of dispute resolution mechanisms by introducing minimum standards in accordance with action 14 of the BEPS Action Plan. The publication of Mutual Agreement Procedure (MAP) statistics is an integral part thereof. MAP statistics provide information inter alia regarding the average time for the completion of MAP cases with other OECD member countries or the amount of open as well as successfully completed MAP cases.

On December 5th 2016, the OECD published the MAP statistics for 2015.

Accordingly, the following OECD member countries initiated the most new MAP cases in 2015:

Belgium (428 newly initiated MAP cases)
Germany (363 newly initiated MAP cases)
United States (289 newly initiated MAP cases)

In comparison, Austria initiated 43 and Switzerland 148 MAP cases in 2015.

The total amount of open MAP cases increased in 2015 by 14% in comparison to 2014. In 2015 the average time for the completion of MAP cases with other OECD member countries was 20,47 months which is a decrease of 3,32 months compared to the previous year.