While BEPS Action 14 requires jurisdictions to resolve mutual agreement procedure (“MAP”) cases within an average timeframe of 24 months, statistics from the OECD show that transfer pricing cases took on average 30 months to resolve across the 85 participating jurisdictions. Transfer pricing cases commenced before 1 January 2016 took on average 35 months to resolve in Ireland; while cases started after 1 January 2016 took on average 12.7 months.

The 2017 MAP statistics available for 85 jurisdictions contain detailed information on each jurisdiction as well as aggregated global information.