The Mutual Agreement Procedure

This chapter deals with the mutual agreement procedure (MAP), which is the dispute resolution procedure provided for in tax treaties. That procedure, which is separate and independent from the administrative and judicial dispute resolution mechanisms provided by domestic law, allows representatives of the States that have concluded a tax treaty (usually through officials from their respective tax administrations) to address taxpayer complaints about an incorrect application of the provisions of the treaty as well as difficulties or doubts arising in relation to the interpretation or application of the treaty.

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