MAP Statistics Reporting Framework - OECD

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MAP Statistics Reporting Framework 33 BEPS ACTION 14 ON MORE EFFECTIVE DISPUTE RESOLUTION MECHANISMS PEER REVIEW DOCUMENTS OECD 2016 MAP Statistics Reporting FrameworkI Introduction Report on Action 14: Making Dispute Resolution Mechanisms More Effective ( the 2015Action 14 Report ) was approved by the OECD Committee of Fiscal Affairs ( CFA ) in September, presented to the OECD Council and endorsed by the G20 Finance Ministers on 8 October 2015. This Report contained a commitment by countries engaged in the work to the implementation of a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner and to have their compliance with the minimum standard reviewed by their peers the other members of the Forum on Tax Administration MAP Forum ( the FTA MAP)

9 The MAP statistics reporting framework defines “start date” and “end date” for purposes of computing the time taken to resolve a MAP case.

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