Are mutual agreement procedures ever published by any tax authorities, at least in redacted forms?

FULL QUESTION

Are mutual agreement procedures ever published by any tax authorities, at least in redacted forms? If so, are there any sources where MAPs can be read? I only managed to find OECD publications on MAP statistics, but not the actual texts of MAPs.

FULL WRITTEN ANSWER

Mutual Agreement Procedures (MAPs) are a mechanism outlined in tax treaties that allows authorities of the treaty countries to resolve international tax disputes, including issues of double taxation or taxation not in accordance with a treaty. While the process is intended to facilitate resolution between countries, the actual texts of MAPs are often confidential and not published due to the sensitive information and taxpayer confidentiality involved.

However, some tax authorities and international organizations do provide summaries, outcomes, or guidance based on MAP cases in a redacted or generalized form, without disclosing specific taxpayer information. These publications aim to offer transparency about the process and outcomes, as well as to provide insights and guidance for future cases. Examples include:

• OECD MAP Statistics: As you’ve found, the OECD publishes aggregated statistics on MAP cases, including information on the number of cases, outcomes, and average resolution times. While these do not include the texts of MAP agreements, they provide a high-level overview of MAP activities across participating countries.
• Country-Specific Summaries: Some countries’ tax authorities may publish summaries or outcomes of MAP cases, providing insights into the issues resolved and the procedures used, without disclosing any taxpayer-specific information. These are often found in annual reports or specific publications dedicated to international tax dispute resolution.
• International Tax Agreements: In some cases, the outcomes of MAPs might be indirectly inferred from changes or clarifications in international tax agreements or treaty-related documents published subsequently.
• Case Law and Legal Analysis: Occasionally, aspects of MAPs may come to light through case law, where court decisions reference the existence or outcome of a MAP. Legal analysis and commentary on these cases can sometimes provide indirect insights into MAP procedures and outcomes.
• Academic and Professional Publications: Tax professionals, academics, and international tax organizations occasionally publish analyses, studies, and commentary on MAP procedures and outcomes, based on publicly available information or anonymized cases.

To find such information, searching through tax authority websites, international tax organization publications, and tax law journals or databases might be useful. Additionally, professional tax advisory firms and international tax forums or conferences might discuss trends and general outcomes of MAP processes.

For direct sources of MAP case outcomes or analyses, it might be beneficial to consult specific country tax authority publications or international tax law resources, understanding that the detailed content of MAP agreements themselves is not typically made publicly available due to confidentiality constraints.