Dispute resolution

Advance Pricing Arrangement Statistics


In line with the progress that has been achieved in the area of Advance Pricing Arrangements (APAs) through the Bilateral Advance Pricing Arrangement Manual (BAPAM), the Inclusive Framework has agreed that as a next step forward, all Inclusive Framework members that have an APA programme should start reporting annual statistics with respect to APAs (APA Statistics) which would be published on the OECD website in a common format while allowing jurisdictions some flexibility to follow their own reporting rules.


On 24 January 2023, the OECD released the APA Statistics Reporting Framework, which will form the basis for the reporting of APA Statistics.


The APA Statistics reported by Inclusive Framework member jurisdictions will be available on this page from 2024 onwards.


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