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Other references |
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Purpose of the Manual |
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1
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Background
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1.1.
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What is a tax convention?
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1.1.1.
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Purpose of a tax convention |
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1.1.2.
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Double taxation - juridical and economic |
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1.2.
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What is a Mutual Agreement Procedure (MAP)? |
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1.2.1.
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Taxation of enterprises and individuals "not in accordance with the Convention" |
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1.2.2.
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Interpretation or application cases and double taxation in cases not otherwise provided for in a convention |
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1.3.
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What/Who is a competent authority?
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1.3.1.
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Overall Purpose of a competent authority |
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2
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Making a MAP request
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2.1.
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What is a MAP request?
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2.1.1.
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Typical scenarios requiring competent authority assistance
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2.2.
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How to make a request for competent authority assistance
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2.2.1.
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General format of a MAP request
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2.2.2.
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Use of information within MAP process
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3
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How MAP works
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3.1.
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The basics |
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3.2.
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Acceptability of a MAP request |
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3.2.1.
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Time limits for requesting access to MAP |
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3.2.2.
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Time limits for implementation of relief where treaties deviate from the OECD Model |
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3.2.3.
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Tax avoidance and MAP |
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3.2.4.
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Other potential barriers to MAP |
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3.3.
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Role of the taxpayer
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3.3.1.
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Providing information to the competent authorities |
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3.3.2.
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Contributing to the MAP discussions |
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3.3.3.
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Interaction between taxpayers and competent authorities |
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3.4.
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Analysis and evaluation by the competent authorities |
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3.4.1.
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Position papers |
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3.5.
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Interaction between competent authorities |
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3.5.1.
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Problematic cases |
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3.5.2.
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Mediation |
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3.6.
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Competent authority agreements |
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3.7.
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Debriefing the taxpayers |
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3.7.1.
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Transparency at the resolution stage |
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3.8.
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What happens when an agreement is reached? |
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3.9.
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Recommended timelines for MAP |
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4
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MAP and domestic law
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4.1.
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Interaction between MAP and domestic recourse provisions |
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4.2.
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Taking protective measures to preserve ability for MAP agreement to be implemented |
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4.3.
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Audit settlements |
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4.4.
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Unilateral APA |
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4.5.
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Relief from collections, interest and penalties |
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4.5.1. |
Penalties and MAP |
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4.5.2. |
Interest relief and MAP |
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4.5.3. |
Collections and MAP |
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4.6.
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Secondary adjustments, withholding tax, and repatriation on transfer pricing adjustment |
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5
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Guidelines for competent authority operations
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5.1.
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Authority and accessibility |
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5.2.
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Structuring the competent authority function |
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5.3.
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Performance indicators and training |
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6
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Other MAP programs
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6.1.
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Accelerated Competent Authority Procedure (ACAP) |
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6.2.
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Advance Pricing Arrangements (APAs) |
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6.3.
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Other types of MAP proceedings |
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Annex 1
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An ideal timeline for a typical MAP process
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Annex 2
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Best practices
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Annex 3
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MEMAP Glossary
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