Making Dispute Resolution Mechanisms More Effective – Consolidated Information on
Mutual Agreement Procedures 2023
Members of the OECD/G20 Inclusive Framework on BEPS have published more information
concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance,
MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action
14 Minimum Standard. However, this information is available in different places, so
taxpayers and other competent authorities must seek out this information for each
jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and
consolidate published information concerning MAP for all member jurisdictions of the
Inclusive Framework on BEPS in a single publication containing Consolidated Information
on Mutual Agreement Procedures for 2023. This report provides stakeholders with an
overview of each jurisdiction’s MAP policy and practices in a clear and simple manner.
For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures
contains: recent developments relevant to MAP, a brief overview of the MAP provisions
contained in its tax treaties, the contact details and organisation of the competent
authority, links to published information on MAP, and an overview of the jurisdiction’s
MAP statistics for the previous year.
Published on November 14, 2023
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles