Key Highlights
- The OECD released new statistics on Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs).
- These statistics offer insights into how jurisdictions are resolving cross-border tax disputes and working to prevent double taxation.
Positive Outcomes
- Resolution rates for MAP cases have improved, with many jurisdictions closing more cases than in previous years.
- Average time to resolve cases has decreased slightly, indicating better efficiency.
- The number of APA agreements continues to grow, showing increased use of proactive dispute prevention mechanisms.
Remaining Challenges
- Despite improvements, case inventory remains high, and some jurisdictions still face long resolution times.
- Consistency and transparency in dispute resolution vary across jurisdictions.
- There is a need for greater cooperation and capacity building, especially in developing countries.
Context
- These updates were shared during the 7th OECD Tax Certainty Day, part of ongoing efforts under the OECD/G20 Inclusive Framework on BEPS to enhance tax certainty globally.
Soiurce OECD
