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

Cabo Verde

Recent developments relating to MAP in Cabo Verde prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Cabo Verde did not provide the relevant information.

Other developments relating to MAP

• Cabo Verde did not provide the relevant information.

Latest Action 14 Peer Review report

Cabo Verde is yet to be peer reviewed under Action 14.

Tax treaty network of Cabo Verde

• 11 treaties, applicable to 11 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Cabo Verde'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
6	No information	No information

Source: OECD

Cabo Verde's MAP programme

Organisation of competent authority function

• Cabo Verde did not provide the relevant information.

Table 2. Guidance on the MAP process

MAP guidance	Cabo Verde did not provide the relevant information.
MAP profile	No MAP profile published

Overview of Cabo Verde's MAP Statistics for 2022

Cabo Verde did not report any MAP cases in its 2022 MAP Statistics.

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