Mutual Agreement Procedure Statistics for 2014
Mutual Agreement Procedure (MAP) statistics have now been released for the 2014 reporting period showing the caseload of member countries and partner economies that agree to provide such statistics.
These MAP 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 5 new cases in 2014 with a total of 25 cases ongoing at the end of 2014. The UK has 117 new cases in 2014 with a total of 190 cases ongoing at the end of 2014.