Papua New Guinea (PNG) anticipates to deposit instrument of ratification for the MAAC by 31/8/2023.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Papua New Guinea
Recent developments relating to MAP in Papua New Guinea prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
PNG MAP Guidance finalised. Guidance will be available on Internal Revenue Commission (IRC) website by 31/8/2023.
Latest Action 14 Peer Review report
Papua New Guinea is yet to be peer reviewed under Action 14.
Tax treaty network of Papua New Guinea
10 treaties, applicable to 10 jurisdictions (covering all treaties signed, although not necessarily in force)
Status of MLI: signed
Table 1. State of play of Papua New Guinea's tax treaty network
Source: OECD
Papua New Guinea's MAP programme
Organisation of competent authority function
Two persons:
one head of unit
one person working on MAP cases (among which that same person works on other tasks as well). The same person works on attribution/allocation cases as well as other cases.
Contact persons for MAP requests:
Mr Elijah Titus, Assistant Commissioner Legal Services Division, Internal Revenue Commission 9th Floor, Revenue Haus, Downtown Port Moresby National Capital District, Papua New Guinea Phone: (+675) 322 6874 | Fax: (+675) 321 7962 | Email: tituse@irc.gov.pg
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Papua New Guinea's MAP Statistics for 2022
Papua New Guinea did not report any MAP cases in its 2022 MAP Statistics.
Please refer to https://www.oecd.org/tax/dispute/map-statistics-papua-new-guinea.pdf for details with respect to Papua New Guinea's MAP Statistics.