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  • Mutual agreement procedure

    Within the international tax system, the mutual agreement procedure (MAP) – in Australia’s tax treaties – supports a resilient global economy and facilitates economic growth. MAP can help:

    • relieve double taxation
    • resolve treaty-related tax disputes and issues in interpreting or applying a tax treaty.

    MAP provides a bilateral mechanism for the Australian competent authority (CA) to engage with the CA of another jurisdiction.

    You may request a MAP if you believe you are being taxed – or will be taxed – not in accordance with a tax treaty. Once you lodge your request, you do not take part in MAP negotiations. The CAs negotiate to resolve your request. They can also try to relieve double taxation in cases not covered by the tax treaty.

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      Last modified: 22 Mar 2021QC 56904