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ARTICLE · 29 NOVEMBER 2024

OECD MAP And APA Statistics For 2023

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On 15 November 2023, the OECD published statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") and its Competent Authority awards for 2023.

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Mark O'Sullivan
Mark O'Sullivan
Anna Crowley
Anna Crowley
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On 15 November 2023, the OECD published statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") and its Competent Authority awards for 2023.

Insights on Ireland

The Irish Competent Authority was recognised in the following categories:

  • Ireland was awarded second place in the category for shortest average time to close MAP cases (other than transfer pricing cases); and
  • Ireland was awarded fourth place in the "age of inventory" category, which is assessed based on each Competent Authority's proportion of outstanding MAP cases which predate 1 January 2016.

The OECD's statistical breakdown on Ireland (here) provided the following industry insights:

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