Transfer pricing

Manual on Effective Mutual Agreement Procedures - Index

 

 

Introduction 

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Other references

 

Purpose of the Manual

 1

Background  

 

1.1. 

What is a tax convention?   

   

1.1.1. 

Purpose of a tax convention

1.1.2.

Double taxation - juridical and economic

1.2.

What is a Mutual Agreement Procedure (MAP)?

1.2.1.

Taxation of enterprise and individuals "not in accordance with the Convention"

1.2.2.

Interpretation cases and double taxation in cases not otherwise provided for in a convention

1.3.

What/Who is a competent authority?  

1.3.1.

Overall Purpose of a competent authority

 2

Making a MAP request 

2.1.

 What is a MAP request?

2.1.1.

  Typical scenarios requiring competent authority assistance

2.2.

 How to make a request for competent authority assistance

2.2.1.

 General format of a MAP request

2.2.2.

 Use of information within MAP process

 3

How MAP works 

 

3.1.

The basics

 

3.2.

Acceptability of a MAP request

 

 

3.2.1.

Time limits for requesting access to MAP

 

 

3.2.2.

Time limits related to the implementation of relief

3.2.3.

Tax avoidance and MAP

 

 

3.2.4.

Other potential barriers to MAP

 

3.3.

Providing information to the competent authorities

 

 

3.3.1.

Providing information to the competent authorities

 

 

3.3.2.

Contributing to the MAP discussions

 

 

3.3.3.

Interaction between taxpayers and competent authorities

 

3.4.

Analysis and Evaluation by the competent authorities

 

 

3.4.1.

Position papers

 

3.5.

Interaction between competent authorities

3.5.1.

Problematic cases

 

 

3.5.2.

Mediation

 

3.6.

Competent authority agreements

 

3.7.

Debriefing the taxpayers

 

 

3.7.1.

Transparency at the resolution stage

 

3.8.

What happens when an agreement is reached?

 

3.9.

Recommended Timelines for MAP

4

MAP and domestic law

 

4.1.

Interaction between MAP and domestic recourse provisions

 

4.2.

Taking protective measures to preserve the ability for MAP agreement to be implemented

 

4.3.

Audit settlements

 

4.4.

Unilateral APA

 

4.5.

Relief from collections, interest and penalties
4.5.1. Penalties and MAP
4.5.2. Interest relief and MAP
4.5.3. Collections and MAP

 

4.6.

Secondary adjustments, withholding tax, and repatriation on transfer pricing adjustment

5

Guidelines for competent authority operations

5.1.

Authority and accessibility

5.2.

Structuring the competent authority function

 

5.3.

Perfromance indicators and training

6

Other MAP programs

 

6.1.

Accelerated Competent Authority Procedure (CAP)

 

6.2.

Advance Pricing Agreements (APAs)

 

6.3.

Other types of MAP proceedings

Annex 1

 Schematic for timeline of a typical MAP process

Annex 2

 Best practices

Annex 3

 MEMAP Glossary

  

 

 

 

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