Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Jordan

A. Progress in the implementation of the minimum standard

Jordan has 36 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Jordan signed the MLI in 2019 and deposited its instrument of ratification on 22 September 2020. The MLI will enter into force for Jordan on 1 January 2021.

Jordan is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Jordan.

Summary of the jurisdiction response - Jordan

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Algeria*	No	N/A	Yes	N/A
2	Azerbaijan*	No	N/A	Yes	N/A
3	Bahrain	No	N/A	Yes	N/A
4	Bosnia-Herzegovina	No	N/A	Yes	N/A
5	Bulgaria	No	N/A	Yes	N/A
6	Canada	No	N/A	Yes	N/A
7	Croatia	No	N/A	Yes	N/A
8	Czech Republic	No	N/A	Yes	N/A
9	Egypt	No	N/A	Yes	N/A
10	France	No	N/A	Yes	N/A
11	India	No	N/A	Yes	N/A
12	Indonesia	No	N/A	Yes	N/A
13	Iran*	No	N/A	Yes	N/A
14	Italy	No	N/A	Yes	N/A
15	Korea	No	N/A	Yes	N/A
16	Kuwait*	No	N/A	Yes	N/A
17	Lebanon*	No	N/A	Yes	N/A
18	Malaysia	No	N/A	Yes	N/A
19	Malta	No	N/A	Yes	N/A
20	Morocco	No	N/A	Yes	N/A
21	Netherlands	No	N/A	Yes	N/A
22	Palestine*	No	N/A	Yes	N/A
23	Pakistan	No	N/A	Yes	N/A
24	Poland	No	N/A	Yes	N/A
25	Qatar	No	N/A	Yes	N/A
26	Romania	No	N/A	Yes	N/A
27	Saudi Arabia	No	N/A	Yes	N/A
28	Sudan*	No	N/A	Yes	N/A
29	Syria*	No	N/A	Yes	N/A
30	Tunisia	No	N/A	Yes	N/A
31	Turkey	No	N/A	Yes	N/A
32	Ukraine	No	N/A	Yes	N/A
33	United Arab Emirates	No	N/A	Yes	N/A
34	United Kingdom	No	N/A	Yes	N/A
35	Uzbekistan*	No	N/A	Yes	N/A
36	Yemen*	No	N/A	Yes	N/A