The Organization for Economic Co-operation and Development (OECD) already has a tradition of publishing every year a list of countries that perform best in the field of peace procedures. On 22 November 2022, the OECD published a document entitled MAP Awards 2021, which complements the annual statistics on Mutual Agreement Procedures (MAP) that the organization publishes regularly.

The statistics published by the OECD are the result of commitments made by countries that have decided to implement the minimum standard set by Measure 14 “Effectiveness of Dispute Resolution Mechanisms” of the OECD Action Plan to Prevent Base Erosion and Profit Shifting.

The statistics published this year cover settlement proceedings in 2021 in 127 jurisdictions, thus covering the majority of existing settlement proceedings worldwide and taking into account both jurisdiction-specific and aggregated global information.

Read more on the PwC Romania blog

The article is signed by Monica Todose, director of PwC in Romania and Mykhailo Boyan, partner lawyer at D&B David y Baias