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

Portugal

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

Developments relating to MAP in the tax treaty network

• Entry into force of the tax treaty with Timor Leste on 12 October 2022.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

15 April 2021 - https://doi.org/10.1787/b7f3e217-en

Tax treaty network of Portugal

• 81 treaties, applicable to 81 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Portugal'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
63	16	1

Source: OECD

Portugal's MAP programme

Organisation of competent authority function

• nine persons:

  • one Head of Department

  • one head of unit

  • seven persons working on MAP:

    • of which, five persons work on attribution/allocation cases and two persons work on other cases.

• contact persons for MAP requests:

  • Ministro das Finanças / Diretora Geral da Autoridade Tributária e Aduaneira Direção de Serviços de Relações Internacionais (DSRI) Address: Av. Eng. Duarte Pacheco, nº 28- 4º andar, 1099-013 Lisboa Phone: [phone] Fax: [phone]/ Email address: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure Guidelines, December 2017	https://info.portaldasfinancas.gov.pt/pt/docs/Conteudos_1pagina/Documents/Mutual_Agreement_Procedure.pdf (Section 4 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	06 April 2018	https://www.oecd.org/tax/dispute/portugal-dispute-resolution-profile.pdf

Overview of Portugal's MAP Statistics for 2022

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

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Portugal's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Portugal’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	65	28	5	88
Other cases	63	59	35	87
Total	128	87	40	175

Source: OECD

Table 4. Portugal’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	5	29.02	5	29.02
Other cases	0	N/A	35	11.42	35	11.42
All cases	0	N/A	40	13.62	40	13.62

Source: OECD