Statistics reveal high level of double tax relief in China's MAP process
The Organisation for Economic Co-operation and Development (OECD) recently published the annual statistics of its member countries and partner economies on mutual agreement procedure (MAP) cases for the 2014 reporting period. The annual statistics has been published since 2006 and is aimed to provide quantitative information of international tax disputes in OECD member countries and partner economies.
After the release of its MAP data for the first time for the year 2013, China submitted the statistics for the year 2014 as one of the five partner economies to the OECD (please refer to Annex 1 for detailed figures). The statistics reveal some general trends regarding the MAP process in China, including the increasing number of cases and improved efficiency.
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