UK tax authorities issue MAP guidance
February 23, 2011
After more than a decade since guidance was last issued, HM Revenue & Customs (HMRC) has issued a full statement of practice which will give taxpayers greater clarity on its approach to the underused mutual agreement procedure (MAP).
Bringing together and formalising practices that have emerged since 1997, the statement describes the UK’s slightly revised practice regarding the use of MAP under the UK double taxation and EU Arbitration conventions.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.