OECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT : making dispute resolution more effective map... peer review report, thailand stage 1 inclusive fra.

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Table of contents Foreword Abbreviations and acronyms Executive summary Introduction Notes Part A. Preventing disputes [A.1] Include Article 25(3), first sentence, of the OECD Model Tax Convention in tax treaties [A.2] Provide roll-back of bilateral APAs in appropriate cases Notes References Part B. Availability and access to MAP [B.1] Include Article 25(1) of the OECD Model Tax Convention in tax treaties [B.2] Allow submission of MAP requests to the competent authority of either treaty partner, or, alternatively, introduce a bilateral consultation or notification process [B.3] Provide access to MAP in transfer pricing cases [B.4] Provide access to MAP in relation to the application of anti-abuse provisions [B.5] Provide access to MAP in cases of audit settlements [B.6] Provide access to MAP if required information is submitted [B.7] Include Article 25(3), second sentence, of the OECD Model Tax Convention in tax treaties [B.8] Publish clear and comprehensive MAP guidance [B.9] Make MAP guidance available and easily accessible and publish MAP profile [B.10] Clarify in MAP guidance that audit settlements do not preclude access to MAP Notes References Part C. Resolution of MAP cases [C.1] Include Article 25(2), first sentence, of the OECD Model Tax Convention in tax treaties [C.2] Seek to resolve MAP cases within a 24-month average timeframe Figure C.1. Evolution of Thailand’s MAP caseload Figure C.2. Evolution of Thailand’s MAP inventory Figure C.3. Evolution of Thailand’s MAP inventory [C.3] Provide adequate resources to the MAP function Figure C.4. Average time (in months) to close cases in 2017-19 [C.4] Ensure staff in charge of MAP has the authority to resolve cases in accordance with the applicable tax treaty [C.5] Use appropriate performance indicators for the MAP function [C.6] Provide transparency with respect to the position on MAP arbitration Notes References Part D. Implementation of MAP agreements [D.1] Implement all MAP agreements [D.2] Implement all MAP agreements on a timely basis [D.3] Include Article 25(2), second sentence, of the OECD Model Tax Convention in tax treaties or alternative provisions in Article 9(1) and Article 7(2) Reference Summary Annex A. Tax treaty network of Thailand Annex B. MAP Statistics Reporting for the 2017, 2018 and 2019 Reporting Periods (1 January 2017 to 31 December 2019) for pre-2017 cases Annex C. MAP Statistics Reporting for the 2017, 2018 and 2019 Reporting Periods (1 January 2017 to 31 December 2019) for post-2016 cases Glossary