The Organisation for Economic Cooperation and Development (OECD) today issued a release announcing dispute resolution statistics as part of “Tax Certainty Day.”
According to the OECD release, tax policymakers, tax administrations, business representatives, and other stakeholders from over 50 countries considered ways to make further improvements in both dispute prevention and dispute resolution. The discussions covered the full suite of “tax certainly tools” available to tax administrations—such as co-operative compliance programmes, advance pricing agreements (APAs), the international compliance assurance programme, joint audit, and the mutual agreement procedure (MAP).
The 2018 MAP statistics released today covered 89 jurisdictions and almost all MAP cases worldwide, and provided detailed information on each jurisdiction as well as aggregated global information, summarized by the OECD as follows:
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