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Expert Analysis

What The New OECD Double-Tax Procedure Statistics Tell Us

By Monique van Herksen and Clive Jie-A-Joen (November 30, 2021, 5:37 PM EST) -- On Nov. 22, the Organization for Economic Cooperation and Development disclosed 2020 mutual agreement procedure, or MAP, statistics, five years after the 2015 implementation of the Action 14 MAP procedure that served to make dispute resolution mechanisms more effective. This then is a good time to assess if OECD's Action 14 has been successful....

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