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Dispute resolution

Mutual Agreement Procedure Statistics of transfer pricing cases per jurisdiction for 2017

 

Note: The transfer pricing cases at stake here are referred to "attribution/allocation cases" in the agreed reporting framework. These are MAP cases where the taxpayer's MAP request relates to either:

  1. the attribution of profits to a permanent establishment (see e.g. Article 7 of the OECD Model Tax Convention); or
  2. the determination of profits between associated enterprises (see e.g. Article 9 of the OECD Model Tax Convention).

 

Breakdown per reporting jurisdiction

Type of cases

Transfer pricing cases

Received before or after joining the Inclusive Framework on BEPS

Reporting jurisdictions

2017 Start inventory

Cases started in 2017

Cases closed in 2017

2017 End inventory

Angola

0

0

0

0

Argentina

3

1

0

4

Australia

33

8

14

27

Austria

100

37

26

111

Belgium

86

37

40

83

Bermuda

0

0

0

0

Brazil

7

2

1

8

Brunei Darussalam

0

0

0

0

Bulgaria

8

0

2

6

Burkina Faso

0

0

0

0

Canada

182

73

114

141

Cayman Islands

0

0

0

0

Chile

3

0

1

2

China (People's Republic of)

75

25

16

84

Costa Rica

0

0

0

0

Côte d'Ivoire

0

0

0

0

Croatia

2

0

0

2

Curaçao

0

0

0

0

Czech Republic

23

8

6

25

Democratic Republic of the Congo

0

0

0

0

Denmark

140

58

51

147

Djibouti

0

0

0

0

Egypt

0

0

0

0

Estonia

0

0

0

0

Finland

58

17

32

43

France

491

117

134

474

Georgia

0

0

0

0

Germany

521

177

156

542

Greece

10

0

4

6

Guernsey

0

0

0

0

Haiti

0

0

0

0

Hong Kong (China)

3

7

1

9

Hungary

13

2

3

12

Iceland

0

0

0

0

India

620

121

95

646

Indonesia

27

10

6

31

Ireland

31

7

11

27

Isle of Man

0

0

0

0

Israel

7

2

3

6

Italy

292

148

48

392

Japan

108

24

26

106

Kenya

0

0

0

0

Korea

79

33

38

74

Latvia

1

0

0

1

Liechtenstein

5

4

1

8

Lithuania

1

2

0

3

Luxembourg

24

6

6

24

Malaysia

2

2

0

4

Maldives

0

0

0

0

Malta

0

0

0

0

Mauritius

2

2

1

3

Mexico

16

5

3

18

Monaco

0

0

0

0

Netherlands

116

42

40

118

New Zealand

5

6

6

5

Norway

34

14

16

32

Oman

0

0

0

0

Pakistan

1

0

1

0

Panama

0

0

0

0

Paraguay

0

0

0

0

Peru

1

0

1

0

Poland

44

19

14

49

Portugal

41

11

24

28

Qatar

0

0

0

0

Romania

19

9

2

26

Russian Federation

6

3

2

7

Saint Kitts and Nevis

0

0

0

0

San Marino

0

0

0

0

Senegal

0

0

0

0

Seychelles

0

0

0

0

Singapore

10

11

7

14

Slovak Republic

12

4

2

14

Slovenia

6

2

0

8

South Africa

12

1

1

12

Spain

196

55

80

171

Sweden

120

34

37

117

Switzerland

144

55

82

117

Thailand

8

2

7

3

Tunisia

1

0

0

1

Turkey

5

2

4

3

Turks and Caicos Islands

0

0

0

0

Ukraine

0

0

0

0

United Kingdom

209

110

67

252

United States

709

195

228

676

Uruguay

0

0

0

0

Viet Nam

3

3

1

5

Zambia

0

0

0

0

Note: The following jurisdictions were members of the inclusive framework in 2017 but have not submitted their MAP statistics: Andorra, Bahamas, Barbados, Belize, Benin, Botswana, British Virgin Islands, Cameroon, Colombia, Congo, Gabon, Jamaica, Jersey, Kazakhstan, Liberia, Macau (China), Mongolia, Montserrat, Nigeria, Papua New Guinea, Saudi Arabia, Sierra Leone, Sri Lanka and Trinidad and Tobago.

Average time taken to close transfer pricing cases

 

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