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

Maldives

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

Developments relating to MAP in the tax treaty network

• Maldives signed a Double Tax Avoidance Agreement with Bangladesh and this treaty covers MAP under article 26.

Other developments relating to MAP

• Maldives published a guide on MAP for the taxpayers. This guide is published in MIRA website.

Latest Action 14 Peer Review report

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

Tax treaty network of Maldives

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

• status of MLI: not signed.

Table 1. State of play of Maldives' 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
2	0	1

Source: OECD

Maldives' MAP programme

Organisation of competent authority function

• three persons:

  • one head of unit

  • two persons working on MAP cases (among which one person works on other tasks as well):

    • of which, one person works on attribution/allocation cases and one person works on other cases.

• Contact persons for MAP requests:

  • Ms. Mariyam Himmath Hassan

  • Deputy Director of International Relations and Cooperation

  • Maldives Inland Revenue Authority

  • Ameenee Magu, Male’ 20379, Maldives

  • Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	22 June 2023	https://www.mira.gov.mv/Files/GetFile/d2cd5cad-178a-4f88-86e1-a102b9f7f032
MAP profile	14 February 2023	https://www.oecd.org/tax/dispute/maldives-dispute-resolution-profile.pdf

Overview of Maldives' MAP Statistics for 2022

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

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