The Commissioner for Revenue has published guidance issued under the provisions of Article 96(2) of the Income Tax Act on the use of Mutual Agreement Procedure (MAP).
A MAP is a procedure which allows the Malta Competent Authority or designated representatives of such Competent Authority to interact with their counterparts in Contracting States/Parties with the intent to resolve international tax disputes. Access to MAP is provided with regard to any of the following subjects:
The Guidance further elaborates on how to make a request for MAP, listing minimum requirements for a MAP request and explaining the considerations by the competent authority upon receiving the request. Taxpayers can also gain insights into appeal rights and other additional information regarding the process of conducting the MAP.
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