THE OECD has uploaded the MAP statistics for the 2010 reporting period on its official website. As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available to the public annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics.

The MAP statistics now made available corresponds to the 2010 reporting period (MAP statistics were provided earlier for reporting periods 2006 through 2009). Considered in the aggregate, MAP inventories in OECD member countries showed a strong continuous increase from 2006 to 2009, with a slight decrease in 2010. For those countries that reported them, the average cycle times for cases completed, closed or withdrawn was almost the same in 2006, 2008 and 2009, with a slight decrease in 2007 and an increase in 2010. The separation of reported MAP cases into cases with other OECD member countries and cases with non-member economies continues to show, in general, that more than 90% of OECD member countries’ MAP inventories are cases with other OECD member countries.