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

Guernsey

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

Developments relating to MAP in the tax treaty network

• Protocol with Poland signed 19/5/22, ratified by Guernsey, still to enter into force as no notification of ratification yet received from Poland (Art 25(1) first sentence).

• Protocol with Qatar signed 19/5/22, entered into force 8/3/23 (Art 25(1) second sentence)

• Protocols previously signed with Finland (in 2020) entered into force 27/3/23 (Art 25(1) first sentence).

• Protocol previously signed with New Zealand (in 2019) entered into force 30/3/23 (Art 25(1) first sentence).

• Protocol signed with Ireland 8/12/21 entered into force 19/12/22 (Art 25(1) first sentence).

• Text of a Protocol with Jersey agreed at officer level and process for finalisation and seeking agreement to sign being implemented (Art 25(1) first sentence).

• No new treaties signed since 31/12/2020.

Other developments relating to MAP

• The MAP profile was updated in 2023.

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/6933c16a-en

Tax treaty network of Guernsey

• 27 treaties, applicable to 27 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Guernsey'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
15	0	12

Source: OECD

Guernsey's MAP programme

Organisation of competent authority function

• five persons:

  • The Director of the Revenue Service has delegated Competent Authority functions to the Director of International Tax Policy, the Head of Policy, and two Technical Leads.

  • Three persons work on MAP cases (among which three persons work on other tasks as well). One additional officer (the Senior Technical Inspector) will assist in oversight of day to day MAP cases.

• contact persons for MAP requests:

  • Nig Garland, Head of Policy (Deputy Director) [Primary Point of Contact] States of Guernsey Revenue Service

    • PO Box 37, St Peter Port, GUERNSEY GY1 3AZ

    • Telephone: [phone] │ [phone] │ [e-mail].

  • Nicky Forshaw, Director of the Revenue Service States of Guernsey Revenue Service

    • PO Box 37, St Peter Port, GUERNSEY GY1 3AZ

    • Telephone: [phone] │ [phone]│ [e-mail].

  • Mandy Evans, Technical Head States of Guernsey Revenue Service

    • PO Box 37, St Peter Port, GUERNSEY GY1 3AZ

    • Telephone: [phone] │ [phone]│ [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidelines for requesting Mutual Agreement Procedure (“MAP”) in Guernsey, 28 February 2023	https://www.gov.gg/CHttpHandler.ashx?id=118907&p=0 (Sections 7.1 and 7.2 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	7 September 2023	https://www.oecd.org/tax/dispute/Guernsey-Dispute-Resolution-Profile.pdf

Overview of Guernsey's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-guernsey.pdf for details with respect to Guernsey (Bailiwick of)'s MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

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

Source: OECD

Table 3. Overview of Guernsey'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	2	1	3	0
Total	2	1	3	0

Source: OECD

Table 4. Guernsey'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	3	5.18	3	5.18
All cases	0	N/A	3	5.18	3	5.18

Source: OECD