On 27 November 2017, the OECD released the mutual agreement procedure (MAP) statistics for 2016. The MAP statistics are reported by members of the Inclusive Framework on BEPS in order to measure the effects of the implementation of the minimum standard of BEPS Action 14 (Dispute Resolution). Some of the key points as provided in the announcement include:
- In comparison with the 2015 MAP statistics, both the number of MAP cases in start inventory and the number of started MAP cases have increa…