Mutual agreement procedure for tax treaties enables competent authorities to resolve interpretation and implementation issues cooperatively. The Mutual Agreement Procedure requires competent authorities of the Contracting Parties to endeavour to resolve interpretive or implementation difficulties by mutual agreement, to agree on procedures for relevant 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 for tax treaties enables competent authorities to resolve interpretation and implementation issues cooperatively.
The Mutual Agreement Procedure requires competent authorities of the Contracting Parties to endeavour to resolve interpretive or implementation difficulties by mutual agreement, to agree on procedures for relevant treaty provisions, and to communicate directly with each other to reach such agreements.
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