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Country Profiles on Mutual Agreement Procedures
One of the key messages that emerged from the first consultation was the need to improve the transparency of the MAP process. As a first step in improving transparency, the OECD has decided to make available to the public, via its website, “Country Profiles on Mutual Agreement Procedures” of all OECD member countries, which would contain information about the Competent Authorities’ contact details, domestic guidelines for MAP and other useful information both for tax authorities and taxpayers.
The contents of the profiles are as follows:
Competent authority (CA) contact information, Organization of CA, Scope of MAP & MAP APA, Reference to domestic guidelines and administrative arrangements, Timing for filing a request, Form of request, Document requirements for a request, User fee if any, Provisions for tax collection, penalties and interest, Other dispute resolution mechanisms, and links to websites of the Government revenue department. Below are Country Profiles on Mutual Agreement Procedures for OECD member countries (click on the flag/link).
The OECD is also hoping to make available similar information for non-OECD economies and encourages them to provide their profiles to the Secretariat. Currently available country profiles of non-OECD economies (NOEs) are shown below.
Non-OECD Economies
Every effort has been made to ensure the information is accurate but if you do find errors or omissions please email us at: ctp.contact@oecd.org
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