Double taxation: mutual agreement procedure (MAP)
Publié le 04/05/2017, modifié le 10/12/2019 Lecture 1 minute
The purpose of the mutual agreement procedure (MAP), which is an out-of-court procedure independent of any domestic law remedies, is to resolve situations of double taxation or situations in which taxation is non-compliant with a bilateral tax treaty.
Mutual agreement procedure
The mutual agreement procedure (MAP) is an out-of-court procedure provided for in bilateral tax treaties which aims to eliminate the double taxation of taxpayers.
Questions fréquentes
Who can apply for a MAP ?
4 mai 2017
How and where to file MAP applications ?
4 mai 2017