Highlights
OECD holds Tax Certainty Day addressing dispute prevention and resolution developments
On 15 November 2024, the Organisation for Economic Co-operation and Development (OECD) held its sixth annual OECD Tax Certainty Day. During the event, the OECD released the 2023 statistics on the mutual agreement procedure (MAP) and advance pricing arrangements (APA), followed by a presentation of the 2023 MAP and APA awards. In 2023, MAP case inventory for new cases (post-2016) decreased by approxim…