On September 16, 2019, the OECD released the 2018 mutual
agreement procedure (MAP) statistics, covering all the 89 members
that joined the Inclusive Framework (IF) prior to 2019. These
statistics reflect the commitments made by the members of the
Inclusive Framework on Basic Erosion and Profit Shifting (BEPS) to
adhere to the minimum standard under Action 14 of the BEPS Action
Plan, which includes, inter alia, the timely and complete reporting
of these statistics.
In this insight, the authors provide an overview of key
statistics, followed by some takeaways for businesses on how the
MAP process is evolving (for the better) and how it can be better
employed going forward.
2018 MAP statistics: Highlights and trends
