Mutual Agreement Procedure requires authorities to resolve treaty interpretation and implementation issues and to communicate directly. The competent authorities must endeavour to resolve difficulties or doubts about implementation or interpretation of the tax treaty by mutual agreement, ... Summary
Mutual Agreement Procedure requires authorities to resolve treaty interpretation and implementation issues and to communicate directly.
The competent authorities must endeavour to resolve difficulties or doubts about implementation or interpretation of the tax treaty by mutual agreement, may agree on procedures for related provisions addressing allocation of taxing rights, and may communicate directly to reach such agreements.
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