Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Papua New Guinea

Recent developments relating to MAP in Papua New Guinea prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Papua New Guinea (PNG) anticipates to deposit instrument of ratification for the MAAC by 31/8/2023.

Other developments relating to MAP

• PNG MAP Guidance finalised. Guidance will be available on Internal Revenue Commission (IRC) website by 31/8/2023.

Latest Action 14 Peer Review report

Papua New Guinea is yet to be peer reviewed under Action 14.

Tax treaty network of Papua New Guinea

• 10 treaties, applicable to 10 jurisdictions (covering all treaties signed, although not necessarily in force)

• Status of MLI: signed

Table 1. State of play of Papua New Guinea's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
5	No Information	No Information

Source: OECD

Papua New Guinea's MAP programme

Organisation of competent authority function

• Two persons:

  • one head of unit

  • one person working on MAP cases (among which that same person works on other tasks as well). The same person works on attribution/allocation cases as well as other cases.

• Contact persons for MAP requests:

  • Mr Elijah Titus, Assistant Commissioner Legal Services Division, Internal Revenue Commission 9th Floor, Revenue Haus, Downtown Port Moresby National Capital District, Papua New Guinea Phone: [phone] | Fax: [phone] | Email: [e-mail]

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Finalised. Guidance will be posted on IRC website soon.	-
MAP profile	16 October 2017	https://www.oecd.org/tax/dispute/papua-new-guinea-dispute-resolution-profile.pdf

Overview of Papua New Guinea's MAP Statistics for 2022

Papua New Guinea did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-papua-new-guinea.pdf for details with respect to Papua New Guinea's MAP Statistics.