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Mutual Agreement Procedure Statistics per jurisdiction for 2018

 

Breakdown per reporting jurisdiction

 

Note: the following jurisdictions were members of the inclusive framework in 2018 but have not submitted their 2018 MAP statistics: Andorra, Angola, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Belize, Benin, Bermuda, British Virgin Islands, Burkina Faso, Cabo Verde, Cameroon, Congo, Democratic Republic of the Congo, Djibouti, Dominica, Egypt, Gabon, Grenada, Haiti, Jamaica, Liberia, Mongolia, Montserrat, Nigeria, North Macedonia, Saint Lucia, Saint Vincent and the Grenadines, Sierra Leone, Sri Lanka, Ukraine, United Arab Emirates and Viet Nam.

* The closing ratio measures the ratio of MAP cases closed by the jurisdiction over its total MAP caseload, where the total MAP caseload is the sum of (i) the number of MAP cases in inventory at the beginning of the year and (ii) the number of MAP cases that started during the year. To take into consideration the fact that the MAP cases started during the year did not start on the exact same date and may have started during the first or the second semester, the latter number is divided by 2. This also explains that the closing ratio may be higher than 100% for some jurisdictions.

Breakdown per type of cases

Further information is available: 

For transfer pricing cases For other cases
See the table that summarises the 2018 MAP caseload per jurisdiction for transfer pricing cases See the table that summarises the 2018 MAP caseload per jurisdiction for other cases
See also the graph that presents the evolution of MAP inventory per jurisdiction for transfer pricing cases See also the graph that presents the evolution of MAP inventory per jurisdiction for other cases

 

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