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Mar 2015, Issue 9

China releases first annual international tax dispute resolution statistics


The Organisation for Economic Co-operation and Development (OECD) recently released its annual statistics of its member countries and partner economies on the mutual agreement procedure (MAP) cases (collectively called “annual MAP statistics”) for the 2013 reporting period. The annual statistics is aimed to provide quantitative information of the international tax disputes in OECD member countries and partner economies since 2006.

As one of the four partner economies, China submitted its MAP data of the year 2013 to the OECD for the first time (please refer to Annex 1 for detail figures). The statistics illustrates the performance of the MAP cases in China and demonstrates the effectiveness of the process.

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