Statistics for Dispute Resolution under the OECD Mutual Agreement Procedure
The OECD has released to the public its annual statistics for 2008 and 2009 on the Mutual Agreement Procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. MAP is the dispute resolution process as set out in the OECD Model Convention. It sets out the process in which cross border tax disputes involving international transactions are negotiated. Ireland has a modest 13 dispute cases in progress at the end of 2009 compared with the UK's 120 cases and Germany's 543 cases.
The statistics for each reporting period (generally a calendar year) include an opening inventory of MAP cases on the first day of the reporting period, the number of MAP cases initiated during the reporting period, the number of MAP cases completed during the reporting period, an ending inventory of MAP cases on the last day of the reporting period, cases closed or withdrawn with double taxation during the reporting period; and average cycle time for cases completed, closed or withdrawn during the reporting period.
For full details see http://www.oecd.org/document/25/0,3343,en_2649_37989739_46501785_1_1_1_1,00.html