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ARTICLE · 04 DECEMBER 2023

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InDisputes: OECD MAP Statistics For 2022

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On 14 November 2023, the OECD published the Mutual Agreement Procedure ("MAP") statistics for 2022. The OECD also announced the winners of MAP awards...

IrelandTax
Mark O'Sullivan
Mark O'Sullivan
Anna Crowley
Anna Crowley
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Irish Competent Authority Continues Its Winning Streak

On 14 November 2023, the OECD published the Mutual Agreement Procedure ("MAP") statistics for 2022. The OECD also announced the winners of MAP awards, which recognise the particular efforts made by Competent Authorities in 2022.

The importance of MAP as a key tax dispute resolution tool is clear from the OECD data and taxpayers are invoking more MAPs than ever. This is demonstrated by the number of new MAP cases opened in 2022, an increase of almost 3% compared to 2021. The increased caseload illustrates that there is greater access to MAPs and enhanced Competent Authority resources.

Over the last few years, the Irish Competent Authority has been recognised with a number of awards. The efficiency of the Irish Competent Authority team to deal with MAP cases is once again reflected in the 2022 MAP statistics and awards.

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