Dispute resolution

Mutual Agreement Procedure Statistics of transfer pricing cases per jurisdiction for 2016

 

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
Started before or as from 1 January 2016

Reporting jurisdictions

2016 Start inventory

Cases started in 2016

Cases closed in 2016

2016 End inventory

Angola

0

0

0

0

Argentina

2

2

1

3

Australia

23

12

8

27

Austria

81

29

13

97

Belgium

85

23

22

86

Brazil

4

4

1

7

Brunei Darussalam

0

0

0

0

Bulgaria

8

2

3

7

Canada

223

100

141

182

Chile

0

3

0

3

China (People's Republic of)

113

21

60

74

Costa Rica

2

0

2

0

Côte d'Ivoire

0

0

0

0

Croatia

0

2

0

2

Czech Republic

19

8

2

25

Denmark

135

31

27

139

Estonia

0

0

0

0

Finland

62

8

14

56

France

519

130

160

489

Georgia

0

0

0

0

Germany

545

109

135

519

Greece

8

1

1

8

Guernsey

0

0

0

0

Reporting jurisdictions

Start inventory

Cases started

Cases closed

End inventory

Haiti

0

0

0

0

Hong Kong (China)

0

3

0

3

Hungary

10

2

0

12

Iceland

0

0

0

0

India

550

71

52

569

Indonesia

19

9

5

23

Ireland

25

8

1

32

Isle of Man

0

0

0

0

Israel

8

4

5

7

Italy

161

139

9

291

Japan

95

33

22

106

Jersey

0

0

0

0

Korea

86

18

26

78

Latvia

2

0

0

2

Liechtenstein

4

2

1

5

Lithuania

1

0

0

1

Luxembourg

15

10

1

24

Macau (China)

0

0

0

0

Malta

2

0

0

2

Mauritius

0

0

0

0

Mexico

10

7

2

15

Monaco

0

0

0

0

Netherlands

110

28

14

124

New Zealand

3

3

1

5

Reporting jurisdictions

Start inventory

Cases started

Cases closed

End inventory

Norway

40

6

12

34

Panama

0

0

0

0

Papua New Guinea

0

0

0

0

Paraguay

0

0

0

0

Poland

39

9

4

44

Portugal

39

12

10

41

Russian Federation

0

2

0

2

Seychelles

0

0

0

0

Singapore

10

3

3

10

Slovak Republic

9

3

1

11

Slovenia

2

6

0

8

South Africa

10

2

0

12

Spain

222

59

78

203

Sweden

109

33

22

120

Switzerland

141

60

57

144

Turkey

1

2

0

3

United Kingdom

183

60

37

206

United States

716

130

145

701

Uruguay

0

0

0

0

Note: The following jurisdictions were members of the inclusive framework in 2016 but have not  submitted their MAP statistics: Andorra, Benin, Burkina Faso, Cameroon, Colombia, Congo, Curacao, Democratic Republic of the Congo, Egypt, Gabon, Jamaica, Kazakhstan, Liberia, Nigeria, Pakistan, Romania, San Marino, Saudi Arabia, Senegal, Sierra Leone and Sri Lanka.

 

time taken to close transfer pricing cases in 2016

 

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