Gibraltar did not provide the relevant information.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Gibraltar
Recent developments relating to MAP in Gibraltar prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Gibraltar did not provide the relevant information.
Latest Action 14 Peer Review report
13 September 2022 - https://doi.org/10.1787/f0cf72b8-en
Tax treaty network of Gibraltar
one treaty, applicable to one jurisdiction (covering all treaties signed, although not necessarily in force)
status of MLI: not signed.
Table 1. State of play of Gibraltar's tax treaty network
Source: OECD
Gibraltar's MAP programme
Organisation of competent authority function
Gibraltar did not provide the relevant information.
contact persons for MAP requests:
Commissioner of Income Tax Competent Authority Ministry of Finance – H.M. Government of Gibraltar Income Tax Office St. Jago’s Stone Block 331 Main Street GX11 1AA Gibraltar Email: competentauthority@gibraltar.gov.gi Telephone: +350 75260.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Gibraltar's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-gibraltar.pdf for details with respect to Gibraltar's MAP Statistics.
Figure 2. Cases closed in 2022
Source: OECD
Figure 3. Evolution of Gibraltar's MAP caseload (2019-22)
Source: OECD
Table 3. Overview of Gibraltar’s MAP caseload for 2022
Source: OECD
Table 4. Gibraltar’s average time to resolve MAP cases in 2022
Source: OECD