Dispute resolution

Mutual Agreement Procedure Statistics


The report on BEPS Action 14: Making Dispute Resolution Mechanisms More Effective ("the 2015 Action 14 Report") contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of mutual agreement procedure (MAP) statistics pursuant to an agreed reporting framework.


The MAP statistics to be submitted by members under the agreed MAP statistics reporting framework with effect from reporting period 2016 will be available in 2017. MAP statistics for reporting periods 2006 to 2015 are also available for OECD member countries and a number of non-OECD economies that have agreed to provide such statistics.


For more information on the BEPS Action 14 peer review and monitoring process, please visit: www.oecd.org/tax/beps/beps-action-14-peer-review-and-monitoring.htm


Related Documents