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 ... Summary
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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