相互协商程序综合信息2025年更新版

OECD/G20 Base Erosion and Profit Shifting ProjectMaking Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2025Preliminary versionOECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures (CIM) 2025 PUBE 2  MAKING DISPUTE RESOLUTION MECHANISMS MORE EFFECTIVE (CIM) 2025 © OECD 2025 This document is a preliminary version of Making Dispute Resolution More Effective – Consolidated Information on Mutual Agreement Procedures 2025. The final version will include an overview of the jurisdiction’s MAP statistics for 2024, as well as APA statistics where relevant, and will be made available on the same link by 17 November 2025. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus. Please cite this document as: OECD (2025), Making Dispute Resolution More Effective - Consolidated Information on Mutual Agreement Procedures 2025, OECD/G20 Base Erosion and Profit Shifting Project, https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/dispute-resolution/consolidated-information-on-mutual-agreement-procedures-2025.pdf. Photo credits: Cover © giggsy25/Shutterstock.com Corrigenda to OECD publications may be found online at: www.oecd.org/about/publishing/corrigenda.htm. © OECD 2025 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.  3 MAKING DISPUTE RESOLUTION MECHANISMS MORE EFFECTIVE (CIM) 2025 © OECD 2025 Foreword Digitalisation and globalisation have had a profound impact on economies and the lives of people around the world, and this impact has only accelerated in the 2