Dispute resolution

Mutual Agreement Procedure Statistics for 2015

 

As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD has made available to the public, via its website, annual statistics on the MAP caseloads of all its member countries and of Partner economies that agree to provide such statistics. MAP statistics have now been released for the 2015 reporting period.

The statistics for each reporting period (generally a calendar year) include:

  • opening inventory of MAP cases on the first day of the reporting period;
  • number of MAP cases initiated during the reporting period;
  • number of MAP cases completed during the reporting period;
  • ending inventory of MAP cases on the last day of the reporting period;
  • cases closed or withdrawn with double taxation during the reporting period; and
  • average cycle time for cases completed, closed or withdrawn during the reporting period.

The data for each reporting period are separated based on the year the relevant MAP cases were initiated. In addition, since 2008, the statistics have been divided into MAP cases with OECD member countries and cases with Partner economies for countries that have provided that information. More information on the MAP reporting framework, including the definitions of terms used in reporting, can be found in the 2007 Report “Improving the Resolution of Tax Treaty Disputes”.

 

Readers should note that 2015 is the last reporting period for which statistics will be provided in this format. For 2016 and subsequent years, members of the Inclusive Framework on BEPS will use a substantially revised reporting framework which has been developed for use in monitoring the implementation of the BEPS Action 14 minimum standard.  

 

The tables below show the number of new MAP cases initiated in 2006 through 2015 and the inventory of open MAP cases at the end of each reporting period for OECD member countries and for certain Partner economies that have provided statistics. For detailed country-by-country statistics, please click on the country name for a link to the statistics for that country.

 

Number of New MAP Cases Initiated by Reporting Period

OECD member countries

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Australia

9

13

8

19

21

10

10

8

10 14

Austria

29

26

36

30

38

35

61

41

49 43

Belgium

31

30

71

213

120

120

151

124

205

428

Canada

76

70

85

103

101

94

87

127

127 130

Chile

0

0

0

0

0

0

0

0

0 0

Czech Republic

5

10

5

6

8

12

13

7

12 11

Denmark

15

18

21

22

20

24

24

22

43 52

Estonia

--

--

--

--

--

0

0

0

1 2

Finland

1

11

8

5

11

13

14

56

49 20

France

104

100

154

169

135

173

181

216

201 173

Germany

212

186

177

177

150

306

277

267

374 363

Greece

1

2

--

--

--

5

3

3*

4 6

Hungary

4

3

1

2

1

0

1

2

4 4

Iceland

1

0

0

0

0

1

2

1

4 1

Ireland

3

3

2

6

7

6

12

12

5 13

Israel

--

--

--

--

4

9

5

3

3 2

Italy

14

20

14

31

22

41

45

52

89 80

Japan

37

49

40

44

34

22

31

36

45 38

Korea

8

9

13

25

13

24

22

23

33 42
Latvia_small

Latvia

-- -- -- -- -- -- -- 0 0* 3

Luxembourg

22

31

31

25

35

75

39

45

116 212

Mexico

14

11

5

10

4

5

17

12

4 3

Netherlands

80

57

--

64

51

34

83

75

87 128

New Zealand

4

5

2

6

4

4

3

14

28 7

Norway

15

21

30

21

16

7

10

26

18 33

Poland

11

7

19

14

7

9

5

19

18 6

Portugal

10

7

5

14

17

15

17

6

11 11

Slovak Republic

0

--

1

1

3

4

1

2

2 3

Slovenia

--

--

3

0

2

2

3

6

11 5

Spain

18

67

24

24

24

18

36

25

33 30

Sweden

72

61

104

64

104

111

100

65

91 92

Switzerland

--

45

99

119

65

112

120

131

109 148

Turkey

0

2

1

3

4

0

0

2

2 2

United Kingdom

--

55

44

56

68

54

69

79

117 115

United States

240

257

308

326

252

279

236

403

354 289

TOTAL

1036

1176

1311

1599

1341

1624

1678

1910

2259 2509

* Where a country did not report the number of new MAP cases initiated in the reporting period, this chart uses the number of new MAP cases reported for the preceding reporting period. These numbers are indicated with an asterisk.

Latvia reported MAP statistics to the OECD for the first time for the 2013 reporting period. 

Partner economies

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Argentina

--

--

0

1

0

--

--

-- -- 1

China

--

--

--

--

--

--

--

23 29 25

Costa Rica

--

--

--

--

--

--

--

-- 1 0
Lithuania_small

Lithuania††

--

--

--

--

--

--

--

-- -- 0

South Africa

--

--

4

1

5

5

3

2 4 13

TOTAL

--

--

4

2

5

5

3

25

34 39

China reported MAP statistics to the OECD for the first time for the 2013 reporting period.

Costa Rica reported MAP statistics to the OECD for the first time for the 2014 reporting period.

Lithuania reported MAP statistics to the OECD for the first time for the 2015 reporting period. 

 

Inventory of MAP Cases at End of Reporting Period

OECD member countries

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Australia

16

23

22

23

27

21

21

23

18 22

Austria

144

152

105

120

106

110

137

156

180 185

Belgium

81

95

152

265

142

241

305

317

492 632

Canada

134

153

186

206

225

225

222

235

257 272

Chile

0

0

0

0

0

0

0

0

0 0

Czech Republic

13

13

4

8

13

14

16

21

26 33

Denmark

82

82

79

86

67

57

55

57

72 148

Estonia

--

--

--

--

--

0

0

0

1 1

Finland

12

22

20

22

32

37

50

103

109 95

France

254

233

328

427

490

539

551

618

549 566

Germany

476

527

519

543

484

702

787

858

1029 1147

Greece

4

5

5*

5*

5*

27

30

30*

35 28

Hungary

12

9

10

7

8

4

2

4

8 11

Iceland

1

1

0

0

0

1

1

0

1 0

Ireland

4

6

7

13

16

17

22

26

25 28

Israel

--

--

--

13

13

14

17

18

17 17

Italy

52

63

56

67

80

102

130

174

250 319

Japan

67

85

82

90

75

61

70

65

77 95

Korea

28

30

30

47

44

59

65

80

98 139

Latvia

-- -- -- -- -- -- 0 0* 0* 1

Luxembourg

31

34

35

38

59

109

76

72

123 137

Mexico

26

23

14

18

12

11

19

14

16 15

Netherlands_small

Netherlands

120

151

127

118

97

99

140

123

198 259

New Zealand

2

4

1

3

1

1

3

13

18 7

Norway

25

32

42

51

52

44

36

49

48 68

Poland

26

25

33

32

26

28

29

44

40 42

Portugal

43

45

47

47

41

42

47

27

27 31

Slovak Republic

1

4

5

6

7

9

9

15

14 21

Slovenia

--

--

3

1

2

4

4

10

16 12

Spain

55

109

66

76

84

87

82

79

78 93

Sweden

94

100

125

103

134

163

198

183

186 192

Switzerland

33

33

88

143

142

187

231

256

271 328

Turkey

2

3

2

4

8

4

2

4

4 5

United Kingdom

84

109

126

120

131

133

143

160

190 229

United States

430

500

578

724

705

686

573

732

956 998
TOTAL

2352

2671

2897

3426

3328

3838

4073

4566

5429 6176

* In those cases where a country did not report the number of outstanding cases at the end of a reporting period, these tables use the number of cases reported for the end of the preceding reporting period (if that number was not available, the table uses the number reported at the end of the subsequent reporting period). These cases are indicated with an asterisk.

Latvia reported MAP statistics to the OECD for the first time for the 2013 reporting period.

Partner economies

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Argentina

--

--

2

3

3

3*

3*

3*

3* 6

China

--

--

--

--

--

--

--

43

55 99

Costa Rica

--

--

--

--

--

--

--

--

1 0
Lithuania

Lithuania††

--

--

--

--

--

--

--

--

-- 2

South Africa

--

--

0

1

4

6

6

6

8 18
TOTAL

--

--

2

4

7

9

9

52

67 125

* In those cases where a country did not report the number of outstanding cases at the end of a reporting period, these tables use the number of cases reported for the end of the preceding reporting period (if that number was not available, the table uses the number reported at the end of the subsequent reporting period). These cases are indicated with an asterisk.

China reported MAP statistics to the OECD for the first time for the 2013 reporting period.

Costa Rica reported MAP statistics to the OECD for the first time for the 2014 reporting period.

Lithuania reported MAP statistics to the OECD for the first time for the 2015 reporting period.

 

These statistics reveal that at the end of the 2015 reporting period, the total number of open MAP cases reported by OECD member countries was 6176, a 14% increase as compared to the 2014 reporting period and a 163% increase as compared to the 2006 reporting period (MAP cases involving two OECD member countries are double-counted in this total). For the OECD member countries for which data was provided, the average time for the completion of MAP cases with other OECD member countries was:

  • 20.47 months in the 2015 reporting period;
  • 23.79 months in the 2014 reporting period;
  • 23.57 months in the 2013 reporting period;
  • 25.46 months in the 2012 reporting period;
  • 25.39 months in the 2011 reporting period;
  • 27.30 months in the 2010 reporting period;
  • 22.82 months in the 2009 reporting period;
  • 22.42 months in the 2008 reporting period;
  • 18.93 months in the 2007 reporting period; and
  • 22.10 months in the 2006 reporting period.

 
Every effort has been made to ensure that these statistics are accurate but if you find errors or omissions please email us at: TaxTreaties@oecd.org.