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

Grenada

Recent developments relating to MAP in Grenada prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Grenada did not provide the relevant information.

Other developments relating to MAP

• Grenada did not provide the relevant information.

Latest Action 14 Peer Review report

Grenada is yet to be peer reviewed under Action 14.

Tax treaty network of Grenada

• four treaties, applicable to 14 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Grenada'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
0	No information	No information

Source: OECD

Grenada's MAP programme

Organisation of competent authority function

• Grenada did not provide the relevant information.

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published
MAP profile	No MAP profile published

Overview of Grenada's MAP Statistics for 2022

Grenada did not report any MAP cases in its 2022 MAP Statistics.

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