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

Trinidad and Tobago

Recent developments relating to MAP in Trinidad and Tobago prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• CARICOM treaty is currently being amended so that MAP can be initiated in any (affected) Member state.

• Ten treaties are in the process of being amended to become in line with the Action 14 Minimum Standard.

Other developments relating to MAP

• MAP profile updated in 2023.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/b4daac65-en

Tax treaty network of Trinidad and Tobago

• 16 treaties, applicable to 25 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Trinidad and Tobago'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
7	4	5

Source: OECD

Trinidad and Tobago's MAP programme

Organisation of competent authority function

• seven persons

• contact persons for MAP requests:

  • Sharon Boodoosingh, Commissioner of Inland Revenue and Chairman of the Board, Inland Revenue Division, LEVEL 22, IRD TOWER, #2 - 4 AJAX STREET

  • POS EMAIL: [e-mail]

  • Telephone: [phone] (DIRECT) 1-868-800-8299 Ext. 12290/ 12213/ 12212 (PBX)

  • Fax: [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidelines for Mutual Agreement Procedure, 2023	https://www.ird.gov.tt//law-policy/map-guidelines (Sections “Making a MAP request” and “Information required for submitting a valid MAP request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	31 January 2023	https://www.oecd.org/tax/dispute/trinidad-and-tobago-dispute-resolution-profile.pdf

Overview of Trinidad and Tobago's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-trinidad-and-tobago.pdf for details with respect to Trinidad and Tobago's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Trinidad and Tobago in 2022.

Figure 2. Evolution of Trinidad and Tobago's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Trinidad and Tobago’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	2	0	0	2
Total	3	0	0	3

Source: OECD

Table 4. Trinidad and Tobago’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