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°2:  Robust use of Article 25(3) power to relieve double taxation
Best Practice Nº3:  Principled approach to resolution of cases
Best Practice Nº4:  Transparency and simplicity of procedures for accessing and using the MAP 
Best Practice Nº5:  Providing complete, accurate, and timely information to the competent authorities
Best Practice Nº6:  Allowing electronic submissions   
Best Practice Nº7:  Allowing early resolution of cases    
Best Practice Nº8:  Earlier notification of a potential case    
Best Practice Nº9:  Liberal interpretation of time limits and advising of treaty rights
Best Practice Nº10:  Avoiding exclusion from MAP relief due to late adjustments or late notification
Best Practice Nº11:  Consideration of MAP assistance for cases described as “tax avoidance"              Best Practice Nº12:  Countries eliminate or minimize “exceptions” to MAP
Best Practice Nº13:  Taxpayer presentations to competent authorities
Best Practice Nº14:  Cooperation and transparency
Best Practice Nº15:  Face-to-face meetings between competent authorities
Best Practice Nº16:  Bilateral process improvements
Best Practice Nº17:  Decision summaries
Best Practice Nº18:  Recommendation for MAP cases beyond two years
Best Practice Nº19:  Avoid blocking MAP access via audit settlements or unilateral APAs  
Best Practice Nº20:  Interest relief
Best Practice Nº21:  Suspension of collections during MAP
Best Practice Nº22:  Readily available access to a competent authority
Best Practice Nº23:  Independence and resources of a competent authority
Best Practice Nº24:  Performance indicators for the competent authority function and staff
Best Practice Nº25:  Implementing and promoting ACAP and bilateral APA programs