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

Mauritania

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

Developments relating to MAP in the tax treaty network

• Mauritania did not provide the relevant information.

Other developments relating to MAP

• Mauritania did not provide the relevant information.

Latest Action 14 Peer Review report

Mauritania is yet to be peer reviewed under Action 14.

Tax treaty network of Mauritania

• nine treaties, applicable to 12 jurisdictions (covering all treaties signed, although not necessarily in force).

• status of MLI: not signed.

Table 1. State of play of Mauritania'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
5	No information	No information

Source: OECD

Mauritania's MAP programme

Organisation of competent authority function

• Mauritania did not provide the relevant information.

Table 2. Guidance on the MAP process

MAP guidance	Mauritania did not provide the relevant information.
MAP profile	No MAP profile published.

Overview of Mauritania's MAP Statistics for 2022

Mauritania did not declare its MAP Statistics for 2022.