Transfer pricing

Annex 2 - Best Practices

 

 
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Annex 2 - Best practices

Best Practice N°1: Resolving and publishing issues of interpretation or application
Best Practice N°1: Robust use of Article 25(3) power to relieve double taxation
Best Practice Nº1: Principled approach to resolution of cases
Best Practice Nº3: Transparency and simplicity of procedures for accessing and using the MAP 
Best Practice Nº4: Providing complete, accurate, and timely information to the competent authorities
Best Practice Nº5: Allowing electronic submissions
Best Practice Nº5: Allowing early resolution of cases  
Best Practice Nº6: Earlier notification of a potential case  
Best Practice Nº7: Liberal interpretation of time limits and advising of treaty rights
Best Practice Nº8: Avoiding exclusion from MAP relief due to late adjustments or late notification
Best Practice Nº10: Consideration of MAP assistance for cases described as “tax avoidance"
Best Practice Nº10: Countries eliminate or minimize “exceptions” to MAP
Best Practice Nº11: Taxpayer presentations to competent authorities
Best Practice Nº12: Cooperation and transparency
Best Practice Nº14: Face-to-face meetings between competent authorities
Best Practice Nº14: Bilateral process improvements
Best Practice Nº15: Decision summaries
Best Practice Nº16: Recommendation for MAP cases beyond two years
Best Practice Nº17: Avoid blocking MAP access via audit settlements or unilateral APAs
Best Practice Nº18: Interest relief
Best Practice Nº19: Suspension of collections during MAP
Best Practice Nº20: Readily available access to a competent authority
Best Practice Nº21: Independence and resources of a competent authority
Best Practice Nº20: Performance indicators for the competent authority function and staff
Best Practice Nº23: Implementing and promoting ACAP and bilateral APA programs 
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