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

Aruba

Recent developments relating to MAP in Aruba 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

13 September 2022 - https://doi.org/10.1787/ed55fc1a-en

Tax treaty network of Aruba

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

• status of MLI: not signed.

Table 1. State of play of Aruba'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
1	0	5

Source: OECD

Aruba's MAP programme

Organisation of competent authority function

• Aruba’s competent authority currently has no staff.

• contact persons for MAP requests:

  • Coördinatie Bureau Fiscale Zaken (CBFZ), Camacuri 2, Oranjestad, Aruba telephone number: [phone] ext. 752, 599 and 467 fax number: [phone] e-mail address: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure (MAP), May 2020	https://www.impuesto.aw/_flysystem/media/policy_mutual_agreement_procedure_final_08-06-2020.pdf (Section 3 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	27 January 2022	https://www.oecd.org/tax/dispute/aruba-dispute-resolution-profile.pdf

Source: OECD

Overview of Aruba's MAP Statistics for 2022

Aruba did not report any MAP cases in its 2022 MAP Statistics.

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