The OECD has released annual statistics for the 2012 reporting period on the Mutual Agreement Procedure (MAP) caseloads of member countries and of Partner Economies for which data was provided. These cases typically deal with requests to resolve situations where taxpayers are subject to taxation not in accordance with the provisions of a relevant tax convention on double taxation. Ireland had 12 new cases under MAP review in 2012 while the UK had 69 new cases.

These statistics reveal that at the end of the 2012 reporting period, the total number of open MAP cases reported by OECD member countries was 4,061, a 5.8% increase as compared to the 2011 reporting period and a 72.7% increase as compared to the 2006 reporting period. The average time for the completion of MAP cases with other OECD member countries was 23.20 months in the 2012 reporting period compared with 25.39 months in 2011.