2 Making a MAP request
2.2. How to make a request for competent authority assistance
In almost all cases, MAP cases are initiated through a taxpayer’s request for competent authority assistance. Essentially the request is the means by which a taxpayer informs or notifies a competent authority that it believes there is an action by one of the treaty countries involved which has resulted or will result in taxation not in accordance with the relevant tax convention.
Some countries publish specific guidance on how to make a MAP request and how they conduct their MAP cases. The MAP country profiles of OECD Member countries published on the OECD website include references to such guidance and should be consulted by taxpayers considering making a MAP request.
Best Practice Nº4: Transparency and simplicity of procedures for accessing and using the MAP
Competent authorities should, where appropriate, formulate and publicise domestic rules, guidelines and procedures concerning use of the MAP, and OECD Member countries should ensure that their country profiles on the OECD website including references to this information are kept up to date.
Notwithstanding the amount of information required to deal with some MAP cases and the necessity of some procedures, formalities involved in instituting and operating the MAP should be kept to a minimum and any unnecessary formalities eliminated.
Often, competent authority cases are fact intensive, particularly transfer pricing cases, and therefore usually require considerable information. However, the amount of information should be balanced with the complexity of the issues; it should recognise the burden such requests for information place on a taxpayer, and it should be specific to the issue being addressed.