The European Commission in July 2019 published statistics on pending advance pricing agreements (APAs) and mutual agreement procedures (MAPs) for 2018.
Read the EC release (July 2019)
Statistics on APAs for 2018
An APA is an agreement between a taxpayer and the tax authority of a country to provide advance certainty concerning the transfer pricing methodology. APAs simplify or prevent costly and time-consuming tax examinations into the transactions at issue. The EC receives on an annual basis certain information about APAs from the EU Member States including:
Read the EC report (July 2019) of APA statistics for 2018 [PDF 341 KB]
Statistics on MAPs for 2018
The EU Arbitration Convention established a procedure to resolve transfer pricing disputes between EU Member States involving double taxation (the result of an upward adjustment to the profits of an enterprise in an EU Member State that is not followed by an equivalent downward adjustment in the other EU Member State). The Arbitration Convention provides for a dispute settlement procedure at the first stage—that is, mutual agreement procedure (MAP). The EC receives on an annual basis from the EU Member States on pending MAPs at the end of each year, including:
The statistics report only addresses MAPs between EU Member States, not with third countries.
Read the EU report (July 2019) of MAP statistics for 2018 [PDF 335 KB]
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