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OECD's 2022 mutual agreement procedure statistics show US decreasing MAP case inventories, increasing time to close

|Tax Alerts, Transfer Pricing, Treaties, ...|United States
United States

  • Statistics from Organisation for Economic Co-operation and Development (OECD) on Mutual Agreement Procedures (MAP) for 2022 show that the US takes an average of about 31 months to close transfer pricing cases and about 22 months to close other cases.
  • Globally, the inventory of open cases increased almost 3% in 2022, with more cases opening and fewer cases closing than in 2021.

On November 14, 2023, …

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