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

Inclusive Framework on BEPS: Action 6

Report

OECD/G20 Base Erosion and Profit Shifting Project

1 April 2021

Maldives

A. Progress in the implementation of the minimum standard

The Maldives has one agreement in force, as reported in its response to the Peer Review questionnaire.

The Maldives’ agreement does not comply with the minimum standard and is not subject to a complying instrument.

The Maldives has not signed the MLI.

B. Implementation issues

As the Maldives has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Maldives

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

United Arab Emirates

No

N/A

No

N/A