KPMG report: Transfer pricing takeaways from 2022 MAP statistics
OECD’s 2022 MAP statistics provide taxpayers insight into the effectiveness of MAPs around the world
OECD’s 2022 MAP statistics provide taxpayers insight into the effectiveness of MAPs
The Organisation for Economic Cooperation and Development (OECD) on 14 November 2023 released the latest mutual agreement procedure (MAP) statistics and awards for the calendar year ended 31 December 2022 that highlight important takeaways for multinational enterprises.
In addition, for the first time, the OECD published a consolidated guide to MAP in each of the BEPS Inclusive Framework Jurisdictions—Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023. The guide sets out an overview of each jurisdiction’s MAP policy and practices, including treaty references and Competent Authority contact details, together with an overview of the latest MAP statistics. Read TaxNewsFlash
Read a November 2023 report* [PDF 312 KB] prepared by KPMG tax professionals: Transfer Pricing Takeaways from 2022’s MAP Statistics
* Reproduced with permission from Tax Management International Journal, 11/22/2023. Copyright @ 2023 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.