MAP statistics are available per reporting jurisdiction, for each period that they have provided information.
Breakdown per reporting jurisdiction
Notes:
The following jurisdictions were members of the inclusive framework in 2022 but have not submitted their 2022 MAP statistics: Congo (Republic of the), Gabon, Liberia, Mauritania, Montenegro, Paraguay and Sierra Leone.
The "closing ratio" measures the number of MAP cases closed by each jurisdiction during the reporting year as compared to 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 two 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.
MAP statistics per jurisdiction - all cases
MAP statistics per jurisdiction - Transfer Pricing cases
The reference to "transfer pricing cases" on this page pertains to "attribution/allocation cases" under the agreed reporting framework. These are MAP cases where the taxpayer's MAP request relates to either:
MAP statistics per jurisdiction - Other cases
Any MAP case that is not a transfer pricing case is considered an "other" MAP case (see also transfer pricing cases).
Evolution of MAP inventory per jurisdiction - Breakdown per type of case
Further information is available:
Related Documents