Jordan 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
Jordan
Recent developments relating to MAP in Jordan prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Jordan did not provide the relevant information.
Latest Action 14 Peer Review report
The stage 1 Simplified Peer Review report of Jordan is expected to be published early 2024.
Tax treaty network of Jordan
39 treaties, applicable to 39 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Jordan's tax treaty network
Source: OECD
Jordan's MAP programme
Organisation of competent authority function
No competent authority function yet.
Contact persons for MAP requests: Jordan did not provide the relevant information.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Jordan's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-jordan.pdf for details with respect to Jordan's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by Jordan in 2022.
Figure 2. Evolution of Jordan's MAP caseload (2019-22)
Source: OECD
Table 3. Overview of Jordan’s MAP caseload for 2022
Source: OECD
Table 4. Jordan’s average time to resolve MAP cases in 2022
Source: OECD