Maldives signed a Double Tax Avoidance Agreement with Bangladesh and this treaty covers MAP under article 26.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Maldives
Recent developments relating to MAP in Maldives prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Maldives published a guide on MAP for the taxpayers. This guide is published in MIRA website.
Latest Action 14 Peer Review report
Maldives is yet to be peer reviewed under Action 14.
Tax treaty network of Maldives
three treaties, applicable to eight jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: not signed.
Table 1. State of play of Maldives' tax treaty network
Source: OECD
Maldives' MAP programme
Organisation of competent authority function
three persons:
one head of unit
two persons working on MAP cases (among which one person works on other tasks as well):
of which, one person works on attribution/allocation cases and one person works on other cases.
Contact persons for MAP requests:
Ms. Mariyam Himmath Hassan
Deputy Director of International Relations and Cooperation
Maldives Inland Revenue Authority
Ameenee Magu, Male’ 20379, Maldives
Email: himmath.m@mira.gov.mv.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Maldives' MAP Statistics for 2022
Maldives did not report any MAP cases in its 2022 MAP Statistics.
Please refer to https://www.oecd.org/tax/dispute/map-statistics-maldives.pdf for details with respect to Maldives' MAP Statistics.