Malta Issues Guidance On Mutual Agreement Procedure

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).

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: 

  • transfer pricing adjustments;
  • attribution of profits of a permanent establishment;
  • dual residence of individuals and persons other than individuals;
  • withholding tax levied beyond what is permitted by the applicable Convention;
  • whether the conditions for the application of a treaty anti-abuse provision have been met or as to whether the application of a domestic law anti-abuse provision is in conflict with the provisions of a treaty; and
  • any other case in which a person considers that the taxation is not in accordance with the applicable Convention.


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.

Source: The Inland Revenue - Guidance (pdf)


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