Monday, November 15

Mutual Agreement Procedures (MAP)

Mutual Agreement Procedures (MAP) are a formalised set of rules (Treaties) between nations to resolve double taxation or violation of trade agreements between nations.

Once a complaint is formlly filed with the host country's adjudicating body, it is evaluated to determine if the claim is legitimate under the existing laws. If the claim is considered legitimate and substantive, the authorities gather all facts of the case and prepare a position paper.

The Defending nation responds with a position paper of its own. if the parties do not agree with each other's position paper, they enter into negotiations.

Once negotiations are consluded, they are documented and signed by both to confirm the details. The complainant is notified of the decision and has the option of accepting or rejecting the same.   

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