No developments were reported
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
North Macedonia (Republic of)
Recent developments relating to MAP in North Macedonia prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
No developments were reported
Latest Action 14 Peer Review report
The stage 1 Simplified Peer Review report of North Macedonia is expected to be published early 2024.
Tax treaty network of North Macedonia
50 treaties, applicable to 50 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: signed.
Table 1. State of play of North Macedonia's tax treaty network
Source: OECD
North Macedonia's MAP programme
Organisation of competent authority function
six persons:
one head of unit
four persons working on MAP cases.
contact persons for MAP requests:
Public Revenue Office General Directorate Blvd. Kuzman Josifovski Pitu no. 1, 1000 Skopje, Republic of North Macedonia Tel: 00389 2 3 299 543 00389 76 445 471 e-mail: map@ujp.gov.mk.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of North Macedonia's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-north-macedonia.pdf for details with respect to North Macedonia's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by North Macedonia in 2022.
Figure 2. Evolution of North Macedonia's MAP caseload (2016-22)
Source: OECD
Table 3. Overview of North Macedonia’s MAP caseload for 2022
Source: OECD
Table 4. North Macedonia’s average time to resolve MAP cases in 2022
Source: OECD