OECD: 2014 MAP Statistics
“[…] MAP inventories in OECD member countries at the end of these reporting periods show a continuous increase from 2006 to 2014, with a slight decrease in 2010. For those countries that reported them, the average cycle times for cases completed, closed or withdrawn increased slightly in 2014 (23.79 months) as compared to 2013 (23.57). The separation of reported MAP cases into cases with other OECD member countries and cases with non-OECD economies continues to show, in general, that more than 90% of OECD member countries’ MAP inventories are cases with other OECD member countries.”
In the short term, the new international tax rules created by the BEPS initiative will most likely exacerbate these trends.
The Mutual Agreement Procedure Statistics for 2014 are available here.
Among other things, Belgium, Germany, Italy, Luxembourg, New Zealand, Sweden and the United Kingdom have all shown dramatic increases in 2014 of the number of new double tax cases.
Soaring inventories around the world is indeed the norm…
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