3 How MAP works
3.3. Role of the taxpayer
3.3.1. Providing information to the competent authorities
Even though the taxpayer is excluded from parts of the MAP process, its participation and effort will have a considerable effect on the time it takes to complete a case. In the long-term, the taxpayer would be well served by providing information to the competent authorities in a timely manner. Once a competent authority request has been accepted, the taxpayer can best help itself by supplying the competent authority with complete and accurate information required to resolve the case. The taxpayer has every interest and advantage in keeping the competent authorities as up-to-date as possible on all material changes in the information or documentation previously submitted as part of, or in connection with, a request, as well as new information or documentation relevant to the issues under consideration.
Without proper information and documentation, competent authorities may be unable to resolve disputes expeditiously and the risk of unrelieved double taxation increases. As mentioned in the Best Practice Nº5: Providing complete, accurate, and timely information to the competent authorities section, where a request also involves a related foreign taxpayer making a request to a foreign competent authority, it would be constructive and advantageous for the taxpayers to ensure that the same information is provided to both competent authorities at the same time. It is particularly important to make sure that the two competent authorities do not receive conflicting information from the taxpayer or its related party, so all submissions to each competent authority should be carefully reviewed for accuracy and consistency by the taxpayer and any foreign related party.