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

Malta

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

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

15 April 2021 - https://doi.org/10.1787/025e9f0c-en

Tax treaty network of Malta

• 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 Malta'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
77	No information	No information

Source: OECD

Malta's MAP programme

Organisation of competent authority function

• six persons

• contact persons for MAP requests:

  • Andre’ Gialanze Chief Tax Officer, International & Corporate Tax Unit AM Business Centre Labour Road Żejtun ZTN 2401 Malta Tel. no.: 2258 2264 Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure, Guidelines issued under the provisions of Article 96(2) of the Income Tax Act., June 2019	https://cfr.gov.mt/en/inlandrevenue/itu/Documents/MAP Guidelines.pdf (Section “Making a request for MAP” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	28 February 2022	https://www.oecd.org/tax/dispute/malta-dispute-resolution-profile.pdf

Overview of Malta's MAP Statistics for 2022

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

Cases closed in 2022

No MAP cases were closed by Malta in 2022.

Figure 2. Evolution of Malta's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Malta’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	13	5	0	18
Other cases	2	0	0	2
Total	15	5	0	20

Source: OECD

Table 4. Malta’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