Dispute resolution

Country MAP Profiles

 

One of the key messages that emerged from the OECD's December 2003 public consultation on improving the process for resolving tax treaty disputes was the need to improve the transparency of the mutual agreement procedure (MAP) process. As a first step in improving transparency, the OECD decided to make available to the public, via its website, “Country Profiles on Mutual Agreement Procedures” of all OECD member countries, which contain information about the Competent Authorities’ contact details, domestic guidelines for MAP and other useful information for both tax authorities and taxpayers.

 

The contents of the profiles are as follows:

  • Competent Authority contact information;
  • Organisation of the Competent Authority (i.e. allocation of subject matter responsibility);
  • The scope of the MAP & MAP Advance Pricing Arrangements (APAs);
  • References to domestic guidelines and administrative arrangements;
  • The time for filing a MAP request;
  • The form of a MAP request;
  • Documentation requirements for a MAP request;
  • User fees (if any);
  • Relevant provisions on tax collection, penalties and interest pending the outcome of the MAP process;
  • Other dispute resolution mechanisms; and
  • Links to websites of the government revenue department.

 

Below are Country Profiles on Mutual Agreement Procedures for OECD member countries (click on the country name for a link to its profile).

 

OECD member countries

Australia

Austria

Belgium

Canada

Chile

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Iceland

Ireland

Israel

Italy

Japan

Korea

Luxembourg

Mexico

Netherlands

New Zealand

Norway

Poland

Portugal

Slovak Republic

Slovenia

Spain

Sweden

Switzerland

Turkey

United Kingdom

United States

 

 

 

 

 

The OECD also seeks to make available similar information for Partner economies and encourages them to provide their profiles to the Secretariat.  Currently available country profiles of Partner economies are shown below.

 

Partner Economies

 

 Argentina Georgia Georgia  People's Republic of China

Russia
South Africa            

Every effort has been made to ensure the information is accurate but if you do find errors or omissions please email us at: ctp.contact@oecd.org