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

Jordan

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

Developments relating to MAP in the tax treaty network

• Jordan did not provide the relevant information.

Other developments relating to MAP

• Jordan did not provide the relevant information.

Latest Action 14 Peer Review report

The stage 1 Simplified Peer Review report of Jordan is expected to be published early 2024.

Tax treaty network of Jordan

• 39 treaties, applicable to 39 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Jordan'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
33	No information	No information

Source: OECD

Jordan's MAP programme

Organisation of competent authority function

• No competent authority function yet.

• Contact persons for MAP requests: Jordan 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 Jordan's MAP Statistics for 2022

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

Cases closed in 2022

No MAP cases were closed by Jordan in 2022.

Figure 2. Evolution of Jordan's MAP caseload (2019-22)

Source: OECD

Table 3. Overview of Jordan’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	2	0	0	2
Other cases	0	0	0	0
Total	2	0	0	2

Source: OECD

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

Cases resolved in year 2022	Pre-2016 cases		Post-2015 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	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD