Making dispute resolution more effective - MAP peer review report, Japan (Stage 2) : inclusive framework on BEPS: action 14

Table of contents
Foreword
Abbreviations and acronyms
Executive summary
Introduction
	Notes
Part A. Preventing disputes
	[A.1]	Include Article 25(3), first sentence, of the OECD Model Tax Convention in tax treaties
	[A.2]	Provide roll-back of bilateral APAs in appropriate cases
	Notes
	References
Part B. Availability and access to MAP
	[B.1]	Include Article 25(1) of the OECD Model Tax Convention in tax treaties
	[B.2]	Allow submission of MAP requests to the competent authority of either treaty partner, or, alternatively, introduce a bilateral consultation or notification process
	[B.3]	Provide access to MAP in transfer pricing cases
	[B.4]	Provide access to MAP in relation to the application of anti-abuse provisions
	[B.5]	Provide access to MAP in cases of audit settlements
	[B.6]	Provide access to MAP if required information is submitted
	[B.7]	Include Article 25(3), second sentence, of the OECD Model Tax Convention in tax treaties
	[B.8]	Publish clear and comprehensive MAP guidance
	[B.9]	Make MAP guidance available and easily accessible and publish MAP profile
	[B.10]	Clarify in MAP guidance that audit settlements do not preclude access to MAP
	Notes
	References
Part C. Resolution of MAP cases
	[C.1]	Include Article 25(2), first sentence, of the OECD Model Tax Convention in tax treaties
	[C.2]	Seek to resolve MAP cases within a 24-month average timeframe
		Figure C.1. Evolution of Japan’s MAP caseload
		Figure C.2. End inventory on 31 December 2018  (90 cases)
		Figure C.3. Evolution of Japan’s MAP inventory
		Figure C.4. Evolution of Japan’s MAP inventory
		Figure C.5. Cases closed in 2016, 2017 or 2018 (115 cases)
	[C.3]	Provide adequate resources to the MAP function
		Figure C.6. Average time (in months) to close cases in 2016-2018
	[C.4]	Ensure staff in charge of MAP has the authority to resolve cases in accordance with the applicable tax treaty
	[C.5]	Use appropriate performance indicators for the MAP function
	[C.6]	Provide transparency with respect to the position on MAP arbitration
	Notes
	Reference
Part D. Implementation of MAP agreements
	[D.1]	Implement all MAP agreements
	[D.2]	Implement all MAP agreements on a timely basis
	[D.3]	Include Article 25(2), second sentence, of the OECD Model Tax Convention in tax treaties or alternative provisions in Article 9(1) and Article 7(2)
	Notes
	Reference
Summary
Annex A. Tax treaty network of Japan
Annex B. MAP Statistics Reporting for the 2016, 2017 and 2018 Reporting Periods (1 January 2016 to 31 December 2018) for Pre-2016 Cases
Annex C. MAP Statistics Reporting for the 2016, 2017 and 2018 Reporting Periods (1 January 2016 to 31 December 2018) for Post-2015 Cases
Glossary