TIME TAKEN TO CLOSE MAP CASES IN 2017
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TIME TAKEN TO CLOSE MAP CASES IN 2016
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Computation rules
For cases received before 1 January 2016 or 1 January of the year of joining the BEPS Inclusive Framework (IF membership), each jurisdiction can follow its own computation rules to determine the time needed to close the cases. The notes of each jurisdiction's statistics should escribe the computation rules that were followed.
For cases received as from 1 January 2016 or 1 January of the year of joining the BEPS Inclusive Framework (IF membership), the computation rules are set in the agreed reporting framework as follows:
Note: The application of these computation rules may result in negative numbers. This can for example be the case when a MAP case is closed before the theoretical start date computed further to these rules. It was agreed to replace such negative numbers by a "nil" timeframe to avoid biasing the average timeframes. Therefore, there may be instances where the reported timeframe is "nil".
Reported timeframes
For cases that started before 1 January 2016 or 1 January of the year of joining the BEPS Inclusive Framework (IF membership), the total average time to close MAP cases from start to end is available. Such information is available per type of MAP cases (i.e. transfer pricing cases and other cases).
For cases that started as from 1 January 2016 or 1 January of the year of joining the BEPS Inclusive Framework (IF membership), more information is available, being:
This information is reported by each reporting jurisdiction per type of cases and per treaty partner or per category of treaty partners. While, as far as 2016 reporting period is concerned, the breakdown of such information per treaty partner or per category of treaty partner was not published, it is now available for 2017 MAP statistics for the first time.
The average times for each timeframe are available in each jurisdiction's specific data (click on jurisdiction's name in the summary table).
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