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

Gibraltar

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

Developments relating to MAP in the tax treaty network

• Gibraltar did not provide the relevant information.

Other developments relating to MAP

• Gibraltar did not provide the relevant information.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/f0cf72b8-en

Tax treaty network of Gibraltar

• one treaty, applicable to one jurisdiction (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Gibraltar'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 the Action 14 Minimum Standard
1	0	0

Source: OECD

Gibraltar's MAP programme

Organisation of competent authority function

• Gibraltar did not provide the relevant information.

• contact persons for MAP requests:

  • Commissioner of Income Tax Competent Authority Ministry of Finance – H.M. Government of Gibraltar Income Tax Office St. Jago’s Stone Block 331 Main Street GX11 1AA Gibraltar Email: [e-mail] Telephone: [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Double taxation agreements, guidance on the mutual agreement procedure, March 2020	https://www.gibraltar.gov.gi/uploads/Income%20Tax%20Office/Dispute-Resolution-Guidance-Double-Taxation/Gibraltar%20MAP%20Guidance.pdf (Sections 6.1 and 6.2 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	14 October 2021	https://www.oecd.org/tax/dispute/gibraltar-dispute-resolution-profile.pdf

Overview of Gibraltar's MAP Statistics for 2022

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

Figure 2. Cases closed in 2022

Source: OECD

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

Source: OECD

Table 3. Overview of Gibraltar’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	0	0	0	0
Other cases	0	1	1	0
Total	0	1	1	0

Source: OECD

Table 4. Gibraltar’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	9.37	1	9.37
All cases	0	n.a.	1	9.37	1	9.37

Source: OECD