OECD releases MAP statistics for the 2014 reporting period

Today, the Organization for Economic Cooperation and Development (OECD) released statistics for the 2014 reporting period on the mutual agreement procedure (MAP) caseloads of all of its member countries and of non-OECD economies that agreed to provide such statistics. The OECD has already provided MAP statistics for reporting periods 2006 through 2013. According to a press release, “[c]onsidered in the aggregate, MAP inventories in OECD member countries at the end of these reporting periods show a continuous increase from 2006 to 2014, with a slight decrease in 2010.” As part of Action 14 of the Base Erosion and Profit Shifting (BEPS) Action Plan, OECD and G20 countries have agreed to report MAP statistics pursuant to an agreed upon reporting framework.