This proposal for a national workshop responds to the request from the Tax Administration Jamaica (TAJ) for technical assistance on tax dispute resolution (please see additional information in the “Request summary”, section below), including on the mutual agreement procedure (MAP), with the purpose of building the capacity of its staff dealing with international taxation issues from policy, audit and compliance perspectives.

MAP is the tax dispute resolution procedure provided for in tax treaties. It plays a crucial role in promoting the fulfilment of treaty obligations and preventing obstacles to international trade and investment. It is particularly relevant for developing country policymakers and tax administrations because the fair and effective resolution of tax disputes supports an integrated approach to raising revenues and attracting and keeping foreign direct investment. This approach is critical to mobilizing and managing effectively the different forms of financing needed to implement the Addis Ababa Action Agenda (AAAA) and the 2030 Agenda for Sustainable Development.