Work in progress to bring the remaining treaties in line with the Action 14 Minimum Standard.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Monaco
Recent developments relating to MAP in Monaco prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
No developments were reported
Latest Action 14 Peer Review report
24 January 2022 - https://doi.org/10.1787/2d772d4f-en
Tax treaty network of Monaco
12 treaties, applicable to 12 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Monaco's tax treaty network
Source: OECD
Monaco's MAP programme
Organisation of competent authority function
10 persons:
three heads of unit
four persons working on MAP cases (all of which work on other tasks as well).
contact persons for MAP requests:
Département des Finances et de l'Economie Ministère d'État Place de la Visitation MC 98000 MONACO Téléphone : (+377) 98 98 82 56.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Monaco's MAP Statistics for 2022
Monaco did not report any MAP cases in its 2022 MAP Statistics.
Please refer to https://www.oecd.org/tax/dispute/map-statistics-monaco.pdf for details with respect to Monaco's MAP Statistics.