5. Guidelines for competent authority operations
5.3. Performance indicators and training
Performance indicators such as time taken to resolve a case, consistency, and case outcomes focusing on principled and objective results, help support the overall goals and objectives of the MAP program. Use of personnel evaluations based upon these criteria, especially for new staff, may help reinforce these key elements.
Training in the area of soft skills such as conflict resolution and consensus building can be helpful in achieving amicable resolutions of MAP cases. Specific training on the “win-win” proposition would further promote the concept of joint problem-solving.
Appropriate performance indicators for the competent authority function and staff relating to consistency, the time to resolve cases, and principled and objective MAP outcomes will reinforce these important goals for MAP. Appropriate training should be used to address deficiencies.
One indicator which must not be used to measure a MAP program or its staff’s performance is the amount of sustained audit adjustments or tax revenue. Although tax administrations may wish to collect related data to assist in the evaluation of the quality of initial adjustments by an audit program, it is suggested that this information remain segregated from that used to assess competent authority programs.
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