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

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

Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.

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Slovenia

Since the publication of the latest Action 14 Peer Review Report Slovenia has made efforts to make the following two tax Treaties in line with the Action 14 Minimum Standard: tax treaty between Slovenia and Thailand (entry into force of the MLI for the tax treaty) and tax treaty between Slovenia and Sweden (entry into force of the new tax treaty replacing the existing tax treaty). Furthermore, additional action is currently ongoing to make the tax treaty between Slovenia and Switzerland (signature of the protocol to the tax treaty on 30 May 2023) in line with the Action 14 Minimum Standard.

English

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