Mutual agreement procedure https://www.ato.gov.au/Business/International-tax-for-business/In- detail/Mutual-agreement-procedure/ Last modified: 25 Aug 2022 QC 56904 Mutual agreement procedure Requesting a mutual agreement procedure (MAP) to address potential taxation not in accordance with a tax treaty. On this page What is the Mutual Agreement Procedure Double taxation Conditions for requesting a MAP Time limit for requesting a MAP MAP and the general anti-avoidance rules How to request a MAP The MAP process Timeframes for resolving a MAP case Interaction of other dispute resolution processes with the MAP process Penalties, interest and debt recovery under MAP Arbitration Requesting a Competent Authority determination Requesting dual residency Competent Authority determinations What is the Mutual Agreement Procedure Within the international tax system, the mutual agreement procedure (MAP) – in Australia’s tax treaties – supports a resilient global economy and facilitates economic growth. MAP can help: relieve double taxation resolve treaty-related tax disputes and issues in interpreting or applying a tax treaty. MAP provides a bilateral mechanism for the Australian competent authority (CA) to 1 of 25
Mutual agreement procedure
Aug 04, 2023
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Related Documents
