EU Joint Transfer Pricing Forum releases 2012 statistics on APAs and pending cases under the EU Arbitration Convention

Tax Insights ()

In August 2013, the EU Joint Transfer Pricing Forum released its preliminary annual statistics on the number of advance pricing agreements (APA) and pending mutual agreement procedures (MAP) under the EU Arbitration Convention for 2012. The APA figures provide an interesting insight into possibilities for taxpayers to request unilateral or bilateral APAs in the different EU Member States. In addition, the statistics on MAP cases attempt for the first time, to shed light on the reason why MAP cases are still ongoing more than two years after their initiation.

These statistics coincide with the OECD’s 2012 annual statistics on the MAP caseloads of its member countries and Partner economies.