The ranking of the Organization for Economic Cooperation and Development (OECD) regarding amicable procedures, which has already become traditional, could not be missing in 2024 either. Thus, on November 15, 2024, the OECD published the annual statistics on amicable procedures (Mutual Agreement Procedure - MAP). As a novelty, for the first time, the OECD has also collected and published statistics on Advanced Pricing Agreements (APA), including the case of Romania.
For more information, please see the Romanian version of the article, here.