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

Belize

Recent developments relating to MAP in Belize prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Belize did not provide the relevant information.

Other developments relating to MAP

• Belize did not provide the relevant information.

Latest Action 14 Peer Review report

• Belize is yet to be peer reviewed under Action 14.

Tax treaty network of Belize

• five treaties, applicable to 14 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Belize'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
3	No information	No information

Source: OECD

Belize's MAP programme

Organisation of competent authority function

• six persons:

  • one Head of Unit

  • five persons working on MAP (who also work on other tasks).

• contact persons for MAP requests: Belize did not provide the relevant information.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP Guidance published	-
MAP profile	No MAP Profile published	-

Overview of Belize's MAP Statistics for 2022

Belize did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-belize.pdf for details with respect to Belize's MAP Statistics.