Breakdown per reporting jurisdiction
The following jurisdictions were members of the inclusive framework in 2021 but have not submitted their 2021 MAP statistics: Angola, Antigua and Barbuda, Congo, Djibouti, Gabon, Liberia, Mauritania, Montenegro, Paraguay, Saint Vincent and the Grenadines, Sierra Leone and Ukraine.
The ‘closing ratio’ measures the number of MAP cases closed by each jurisdiction during the reporting year as compared its total MAP caseload. This is calculated by taking the percentage of the number of MAP cases closed during the year over the sum of (i) the number of MAP cases in inventory at the beginning of the year and (ii) half of the number of MAP cases that started during the year. The number of MAP cases started during the reporting year is divided by 2 as some of the MAP cases started may have started towards the end of the year, making it unreasonable to expect jurisdictions to have closed such cases. This adjustment also explains that the ‘closing ratio’ may be higher than 100% for some jurisdictions.
Breakdown per type of cases
Further information is available:
|For transfer pricing cases||For other cases|
|See the table that summarises the 2021 MAP caseload per jurisdiction for transfer pricing cases||See the table that summarises the 2021 MAP caseload per jurisdiction for other cases|
|See also the graph that presents the evolution of MAP inventory per jurisdiction for transfer pricing cases||See also the graph that presents the evolution of MAP inventory per jurisdiction for other cases