Mutual Agreement Procedure
This query is : Resolved
Rangarajan
(Querist)
23 December 2010
What is meant by Mutual Agreement Procedure(MAP)??
23 December 2010
Mutual Agreement Procedures (MAP) are a formalized set of rules between nations codified as treaties to resolve disputes usually arising as a result of double taxation or taxation that violates trade agreements between the nations. The structure of each MAP is unique to the countries involved and the taxation, treaties and tariffs between the nations so the specific structures take on many permutations.
For details see below link---
https://www.icai.org/resource_file/10961dec04p712-714.pdf
For details see below link---
https://www.icai.org/resource_file/10961dec04p712-714.pdf
24 December 2010
The procedure to resolve disputes related to double taxation between various nations in the course of international transaction
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