International: 2024 OECD MAP and APA statistics

In brief

On 31 October 2025, as part of its Tax Certainty Day 2025, the Organization for Economic Co-operation and Development (OECD) released the annual Mutual Agreement Procedure (MAP) and Advance Pricing Arrangement (APA) statistics for 2024 (available here). The OECD also released a preliminary version of the 2025 update of the Consolidated Information on Mutual Agreement Procedures (available here) summarizing published data to give stakeholders an overview of the MAP framework in each jurisdiction. These releases provide valuable insights into the global tax disputes landscape and enable companies to better assess both tax dispute prevention and resolution options.

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