2 Making a MAP request
2.2. How to make a request for competent authority assistance
2.2.2. Use of information within MAP process
All information obtained or generated during a MAP process is fully protected by the confidentiality provisions of the applicable tax convention, specifically the Exchange of Information article (Article 26 of the OECD Model Tax Convention) and in almost all cases by domestic legislation, as would be the case for domestic issues.
In addition, a competent authority should recognize that the disclosure of sensitive or confidential information such as a trade secret could harm a taxpayer’s competitive position, and should ensure that all measures are taken to protect such information.