Greenland 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
Greenland
Recent developments relating to MAP in Greenland prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Greenland did not provide the relevant information.
Latest Action 14 Peer Review report
13 September 2022 - https://doi.org/10.1787/b73a3abe-en
Tax treaty network of Greenland
nine 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 Greenland's tax treaty network
Source: OECD
Greenland's MAP programme
Organisation of competent authority function
two persons
contact persons for MAP requests:
Anne-Marie Thorell Brandbyge, Government Official Organisation: The Greenlandic Tax Agency Contact e-mail: amtb@nanoq.gl, with CC to simog@nanoq.gl Contact phone: +299 34 65 59 Contact mail: Intaleeqqap Aqqutaa nr. 1 | Postboks 1605 3900 Nuuk, Greenland.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Greenland's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-greenland.pdf for details with respect to Greenland's MAP Statistics.
Figure 2. Cases closed in 2022
Source: OECD
Figure 3. Evolution of Greenland's MAP caseload (2019-22)
Source: OECD
Table 3. Overview of Greenland’s MAP caseload for 2022
Source: OECD
Table 4. Greenland’s average time to resolve MAP cases in 2022
Source: OECD