2 Making a MAP request
2.1. What is a MAP request?
2.1.1. Typical scenarios requiring competent authority assistance
The following are some typical examples of taxation not in accordance with a tax convention where one might make a MAP request:
In all of these situations a taxpayer may generally obtain assistance or relief via the MAP process.
In order for a taxpayer to seek assistance from its competent authority in cases of potential taxation not in accordance with the convention, it is generally sufficient if the resident establishes that such taxation is probable. In other words, an actual adjustment is not necessary and taxpayers may contact the competent authority to notify of an impending adjustment. Establishing the probability of inappropriate taxation does not mean that the taxpayer must prove this to a 51 percent probability, and in borderline cases it is appropriate for the competent authority to give the benefit of the doubt to the taxpayer for purposes of accepting the request. Further guidance on the probability of inappropriate taxation and the extent required to submit a request is provided in Paragraph 12 of the Commentary on Article 25 of the OECD Model Tax Convention.
A resident may also contact its competent authority for clarification as to the interpretation and application of a convention, as described in paragraph 3 of the MAP article. In such cases, the conditions of paragraph 1 of the MAP article relating to the need to establish probability of inappropriate taxation do not need to be met.