The OECD published its 2021 report on mutual agreement procedures (MAP) under BEPS Action 14 – Making Dispute Resolution Mechanisms More Effective. Action 14 includes a requirement for all parties to the BEPS framework to implement a mechanism for the timely and complete reporting of MAP statistics pursuant to an agreed reporting framework. The report indicates that the average time for settling transfer pricing cases is 32.3 months and 20.7 months for all other cases. Read the full report for more detailed information.