Maldives

A. Progress in the implementation of the minimum standard

The Maldives has one tax agreement in force 1, the agreement with the United Arab Emirates, as reported in its response to the Peer Review questionnaire. This agreement does not comply with the minimum standard.

The Maldives has not signed the MLI.

The Maldives indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with the United Arab Emirates.

B. Conclusion

No jurisdiction has raised any concerns about their agreements with the Maldives.

Summary of the jurisdiction response – Maldives

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	United Arab Emirates	No	No

← 1. The Maldives has also concluded an agreement with Bangladesh*, which was ratified on 23 December 2021.

╳

Legal and rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

https://doi.org/10.1787/36cebf8e-en

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions.