The Mutual Agreement Procedure (‘MAP’) is a process by which the United Arab Emirates ('UAE') and other contracting states in Double Tax Agreements (‘DTA’) seek to resolve international tax disputes, which result, or will result in taxation, that is not in accordance with the DTA. A MAP may also be sought where there is an issue of interpretation or application of the relevant DTA and where double taxation arises for cases not provided for in the relevant DTA.
The purpose of this guidance is to outline to taxpayers:
- What is MAP?
- When is MAP applicable?
- What information is required for a MAP claim?
- What is the process for MAP?
The UAE has over 100 in force DTAs with other contracting states around the globe. In force DTAs are legally binding international agreements between the UAE and the other contracting state.
A DTA is an international agreement signed by two countries for the avoidance of double taxation and the prevention of fiscal evasion of taxes on income and capital. DTAs provide a means of settling the most common problems that arise ...