Tax certainty: OECD statistics show faster resolution of tax disputes and record MAP closures in 2025. OECD announced the results of the 2025 MAP and APA Awards
Competent authorities resolved a record 2971 cross-border tax disputes through the Mutual Agreement Procedure (MAP) in 2025, 17.6% more than in 2024, while reducing the time needed to close cases, according to new statistics released today by the OECD. These figures also show increased use of Advance Pricing Arrangements (APAs) to prevent transfer pricing disputes before they arise, supporting efforts to reduce double taxation and enhance tax certainty for cross-border ...