Mutual Agreement Procedure enables competent authorities to resolve tax treaty implementation and interpretation issues through direct consultation. Mutual Agreement Procedure requires competent authorities to endeavour to resolve difficulties or doubts about implementation or interpretation of the tax treaty by mutual agreement, to agree on procedures for related treaty provisions, and to communicate directly with each other to reach such agreements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mutual Agreement Procedure enables competent authorities to resolve tax treaty implementation and interpretation issues through direct consultation.
Mutual Agreement Procedure requires competent authorities to endeavour to resolve difficulties or doubts about implementation or interpretation of the tax treaty by mutual agreement, to agree on procedures for related treaty provisions, and to communicate directly with each other to reach such agreements.
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