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KPMG article: OECD’s 2024 APA statistics report

What the APA statistics say about the relative successes and failings in different countries’ APA programs

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december 4, 2025

The Organisation for Economic Cooperation and Development (OECD) in October 2025 released its 2024 Mutual Agreement Procedure (MAP) statistics and 2024 Advance Pricing Agreement (APA) statistics. These statistics contain a wealth of information on the relative success of different countries’ APA and MAP programs and provide insight into the effectiveness of different bilateral relationships. For businesses considering how to manage transfer pricing risk in different countries, the statistics are a key—though often still underutilized—tool.

Read a December 2025 article* prepared by KPMG tax professionals that discusses what the APA statistics, which were new last year, tell us about the relative successes and failings in different countries’ APA programs.

*Reproduced with permission from Tax Management International Journal, 12/2/2025. © 2025 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com

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