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:
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.