The Mutual Agreement Procedure (
To print this article, all you need is to be registered or login on Mondaq.com. The Mutual Agreement Procedure ("MAP") is a useful dispute resolution mechanism for multinational companies facing a transfer pricing or other assessment resulting in double tax, whether in the U.S. or abroad. In order to fully avail themselves of the advantages of the MAP process, taxpayers should pay careful attention to the applicable procedures to optimize their chances of a successful resolution. Scope of MAP. MAP is a process established by income tax treaties to relieve double taxati...
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