Mutual Agreement Procedure

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Rangarajan

Rangarajan (Querist)
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23 December 2010 What is meant by Mutual Agreement Procedure(MAP)??

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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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---

http://www.icai.org/resource_file/10961dec04p712-714.pdf