The report on BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) contains a commitment by jurisdictions to implement a minimum standard which includes timely and complete reporting of MAP statistics pursuant to a new  MAP Statistics Reporting Framework. The 2016-2022 MAP statistics are reported under this new framework. In addition, as of 2023, jurisdictions may also voluntarily provide APA statistics pursuant to an APA Statistics Reporting Framework.

These statistics cover all the members that joined the Inclusive Framework and are released yearly as part of the OECD Tax Certainty Day.

The report on BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) contains a commitment by countries to implement a minimum standard which includes publishing their MAP profiles pursuant to an agreed template. The new MAP profile should provide competent authority details, links to domestic MAP guidelines and other useful jurisdiction-specific information regarding the MAP process. It also provides transparency with respect to jurisdiction positions relating to the minimum standard and best practices contained in the 2015 Action 14 Report.

The Consolidated Information on MAP summarises and consolidates the published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication. 

This yearly report provides stakeholders with an overview of each jurisdiction’s recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.

The MEMAP serves as a guide to enhance awareness of the MAP process and its proper functioning. It provides basic information to both tax administrations and taxpayers, outlining best practices for dealing with MAP processes and procedural issues. MEMAP is complementary to existing guidance, such as the OECD Model Tax Convention on Income and Capital, its Commentary, and the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. While it does not modify or expand any rights or obligations in tax conventions, MEMAP contributes to improving international tax dispute resolution mechanisms.

Multilateral MAPs and APAs enhance tax certainty for both taxpayers and tax administrations. They come into play when different aspects of a transaction involving a multinational enterprise fall under multiple bilateral tax treaties. Coordinating bilateral MAP and APA cases for multilateral certainty remains a challenge in most jurisdictions. To address this the Manual on the handling of Multilateral MAPs and APAs (MoMA) has been developed to serve as a guide to multilateral MAP and APA processes, offering insights from both legal and procedural perspectives.

The MoMA provides tax administrations and taxpayers with essential information about these procedures and suggests various approaches based on existing practices across jurisdictions.