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OECD's 2021 mutual agreement procedure statistics show US continues to decrease case inventory

05 December 2022

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United States

Statistics from the Organisation for Economic Co-operation and Development (OECD) on Mutual Agreement Procedures (MAP) for 2021 show that the United States (US) is in line with the global statistics, taking an average of 29 months to close transfer pricing cases and 20 months to close other cases.Globally, the inventory of open cases decreased in 2021, with more cases closing and fewer cases opening than in 2020.Executive summaryNewly-released statistics from the OECD on MAP show that the US MAP program's inventory decreased in 2021. In addition, the US MAP program closed more cases (that were started on or after 1 January 2016)...