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

Greenland

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

Developments relating to MAP in the tax treaty network

• Greenland did not provide the relevant information.

Other developments relating to MAP

• Greenland did not provide the relevant information.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/b73a3abe-en

Tax treaty network of Greenland

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

• status of MLI: not signed.

Table 1. State of play of Greenland'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
0	No information	No information

Source: OECD

Greenland's MAP programme

Organisation of competent authority function

• two persons

• contact persons for MAP requests:

  • Anne-Marie Thorell Brandbyge, Government Official Organisation: The Greenlandic Tax Agency Contact e-mail: [e-mail], with CC to [e-mail] Contact phone: [phone] Contact mail: Intaleeqqap Aqqutaa nr. 1 | Postboks 1605 3900 Nuuk, Greenland.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published
MAP profile	18 March 2019	https://www.oecd.org/tax/dispute/Greenland-Dispute-Resolution-Profile.pdf

Overview of Greenland's MAP Statistics for 2022

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

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Greenland's MAP caseload (2019-22)

Source: OECD

Table 3. Overview of Greenland’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	1	0	0	1
Other cases	0	1	1	0
Total	1	1	1	1

Source: OECD

Table 4. Greenland’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2019 cases		Post-2018 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	1	5.00	1	5.00
All cases	0	N/A	1	5.00	1	5.00

Source: OECD