Transfer pricing

3 How MAP - 3.5. Interaction between taxpayers and competent authorities

 

 
 Return to index

 previous page

  next page

3 How MAP works

3.5. Interaction between competent authorities

Taxpayers, tax administrations, and the international tax community in general are all committed to a streamlined and effective MAP process. For their part, tax administrations can attempt to continually enhance communication and coordination between competent authorities.

Case analysts or competent authority analysts, who are charged with the analysis and development of a position as well as the day-to-day management of a case, are encouraged to consult with their counterparts to discuss or clarify specific issues throughout the MAP process. All such discussions between analysts are best documented to provide a historical summary if the file must change hands within the competent authority office.

Although the competent authorities need not exchange copies of all documents provided by the taxpayer, since doing so may simply replicate the documents already submitted by the taxpayer, an appropriate mechanism could be arranged to corroborate the completeness and details of documents and information supplied by the taxpayers. 

Competent authorities often discuss MAP case via means such as letters, facsimiles, e-mail, telephone, and face-to-face conferences.  Although it is recognized that face-to-face conferences are often the most productive means by which to discuss a MAP case, the competent authorities are encouraged to determine the most appropriate means of communication to best resolve a case in an expeditious but practical manner.  It is also considered beneficial, if face-to-face conferences are conducted, to involve the specific competent authority case analysts whenever possible and practical.  In addition, in order to achieve a timely resolution of a MAP case, the competent authority staff with the authority to resolve a case should be present at the time of discussion.

Best Practice Nº15:   Face-to-face meetings between competent authorities

Face-to-face meetings may allow for a more open discussion and collegial approach and a perhaps a more relaxed environment.  A more unified approach towards problem solving may in turn lead to “win-win” solutions in the resolution of MAP cases.

One other benefit of meeting in person is usually it triggers a milestone event in the timeline of any one particular case that often causes a level of activity and progress.  In other words, meeting in person usually helps advance a case.  Preparation prior to a meeting and the generation of follow up plans afterwards generally produces results.

Conference calls can be easily postponed, deadlines can get pushed back, but meetings once committed to and arranged can be difficult to set aside. 

Considering the diverse cultures and the proliferation of MAP cases, it is recognized that in some cases interpreters may be required to help facilitate face-to-face meetings.   

Return to index

 previous page

  next page

 

 

 

Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe
  • Topics list