A MAP application formally starts the mutual agreement procedure between the tax authorities of two countries. In the application, the taxpayer must demonstrate that the actions of one or both countries have resulted, or may result, in taxation that is not in accordance with the applicable double taxation treaty.
A MAP procedure checklist is a practical list of items worth preparing before a taxpayer applies to initiate a mutual agreement procedure. In our previous post, we explained what the MAP procedure is and when it can help in cases of double taxation. This time, we focus on what should actually be checked, collected and organised before submitting the application.
Where the same income has been taxed in two countries at the same time, the taxpayer is not without remedies. Many double tax treaties (treaties on the avoidance of double taxation) provide an appropriate tool—namely the MAP procedure (Mutual Agreement Procedure), i.e., the mutual agreement procedure between tax administrations.
W-8BEN form – (Q&A) 17 October 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024
Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment 19 December 2025
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
