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

New Zealand

Recent developments relating to MAP in New Zealand prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Amending protocols have been completed with two jurisdictions, and six more are currently under negotiation.

• Two treaty partners have signed but not yet ratified the MLI and we understand that one treaty partner intends to sign the MLI.

Other developments relating to MAP

• MAP guidance and MAP profile updated in 2023

• The suspension of collection procedures has also been clarified recently in our guidance on the public website.

Latest Action 14 Peer Review report

15 April 2021 - https://doi.org/10.1787/794c808c-en

Tax treaty network of New Zealand

• 47 treaties, applicable to 47 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of New Zealand'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
37	6	4

Source: OECD

New Zealand's MAP programme

Organisation of competent authority function

• 21 persons:

  • one head of unit and one strategic advisor

  • on average, four persons working on MAP cases - two persons work on attribution/allocation cases and two persons work on other cases.

• contact persons for MAP requests:

  • For taxpayer specific cases (including TP): Mr John Nash, Strategic Advisor (International), Inland Revenue Department, 55 Featherston Street PO Box 2198 Wellington 6140 New Zealand, Tel [phone] Fax [phone] [e-mail]

  • For treaty interpretation and other treaty issues cases: Ms Carmel Peters, Strategic Policy Advisor, Inland Revenue Department, 55 Featherston Street PO Box 2198 Wellington 6140 New Zealand, Tel [phone] [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual agreement procedure (MAP), 20 March 2023	https://www.ird.govt.nz/international-tax/double-tax-agreements/mutual-agreement-procedure (Sections “Filing a MAP request” and “Information required in a MAP request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	26 January 2023	https://www.oecd.org/tax/dispute/new-zealand-dispute-resolution-profile.pdf

Overview of New Zealand's MAP Statistics for 2022

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

Figure 2. Cases closed in 2022

Source: OECD

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

Source: OECD

Table 3. Overview of New Zealand’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	10	3	4	9
Other cases	10	14	22	2
Total	20	17	26	11

Source: OECD

Table 4. New Zealand’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	4	8.53	4	8.53
Other cases	0	N/A	22	6.36	22	6.36
All cases	0	N/A	26	6.70	26	6.70

Source: OECD