Dispute Avoidance and Resolution

Dispute Resolution under double tax treaties is addressed at Article 25 dealing with the Mutual Agreement Procedure (MAP) that provides for a mechanism to resolve cross-border tax disputes dealing with double taxation and double non-taxation. The Committee of Experts on International Cooperation in Tax Matters provided countries that have little or no experience with a practical guide to that procedure. Whilst this Guide draws on the OECD Manual on Effective Mutual Agreement Procedures (MEMAP), it is based on the provisions of the UN Model Double Taxation Convention between Developed and Developing Countries (update 2011) and seeks to present the various aspects of the mutual agreement procedure from the perspective of countries that have limited experience with that procedure.

Note on Dispute Resolution: Guide to Mutual Service Agreement Procedure (E/C.18/2011/CRP.4) 11 October 2011

Guide to the Mutual Agreement Procedure under Tax Treaties (E/C.18/2010/CRP.2/Add.1) 8 October 2010

Guide to the Mutual Agreement Procedure under Tax Treaties as agreed by the Committee of Experts in their annual meeting in 2012