OECD publishes Manual on Handling of Multilateral Mutual Agreement Procedures and APAs
The Organisation for Economic Cooperation and Development (OECD) published a manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) on February 1, 2023. The manual provides guidance on handling Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs), designed to help taxpayers avoid double taxation and provide greater […]
Frequently Asked Questions (FAQ) on Mutual Agreement Procedures (MAP)
Mutual Agreement Procedures (MAP) resolve international tax disputes between two or more countries. MAP allows the competent authorities of the countries involved to work together to eliminate any double taxation that may arise due to conflicting tax laws or interpretations. This procedure is typically initiated by a taxpayer who believes that they have been subjected […]
