Strategizing International Tax Best Practices – by Keith Brockman

OECD: MAP update

The OECD has released new statistics for the Mutual Agreement Procedure (MAP) cases for 2013, including new cases and the inventory of cases by OECD countries and Partner Economies (Argentina, China, Latvia and South Africa).  A link to the MAP summary is included for reference:

The summary is a valuable reference tool, although the MAP procedure has been acknowledged by many as an inefficient, costly and timely process.  Accordingly, it will be interesting to watch the OECD BEPS Action items progress in this area to minimize double taxation in an efficient and timely process.

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