Spain has been awarded for taking the shortest time in closing transfer pricing cases under the mutual agreement procedure (MAP) set out in tax treaties.
The 2021 MAP Statistics were presented during the OECD Tax Certainty Day, where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution. The MAP Award is given in recognition of efforts by competent authorities in dealing with MAP cases.
Spain and Ireland have been awarded for taking the shortest time in closing transfer pricing cases and other cases, respectively.
Canada was awarded for the smallest proportion of pre-2016 cases in end inventory, and Ireland and New Zealand for the most effective caseload management.
The award for the pairs of jurisdictions that dealt the most effectively with their joint caseload went to France-United States for transfer pricing cases and to Ireland-Germany for other cases.
Finally, the award for the most improved jurisdiction, which also highlights the efforts taken by competent authorities to resolve MAP cases in 2021, went to Germany, which closed an additional 144 cases with positive outcomes compared to 2020 with increases for both transfer pricing and other cases.