Latest Statistics on OECD and EU Dispute Resolution Measures (Mutual Agreement and Arbitration Procedures) for 2022, with Emphasis on the Position in Germany

Journal
European Union; Germany; International; OECD
Bulletin for International Taxation 2024 (Volume 78), No. 7
The OECD’s and European Commission’s statistics for 2022 reveal important insights into the functioning of mutual agreement proceedings and a constant inventory of over 6,000 cases. German caseloads remain high, but stable. For Europe, the statistics show the growing importance of the EU Dispute Settlement Directive, but rather uncertain caseloads.