Erdös, Gabriella
2021 Guidance on MAPs electrónico / Gabriella Erdős
Resumen.
The mutual agreement procedure (MAP) is an instrument for the resolution of international tax disputes whenever a person considers that the actions of the tax authorities result in taxation not in accordance with the provisions of a tax treaty or an international agreement. This article analyses Hungary’s recent MAP guidelines regarding double tax treaties, a dispute resolution directive, and arbitration convention-based MAPs, and their application to transfer pricing cases. It also elaborates on the recent structural changes within the competent authorities.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
HUNGRIA
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 61-65
2021 Guidance on MAPs electrónico / Gabriella Erdős
Resumen.
The mutual agreement procedure (MAP) is an instrument for the resolution of international tax disputes whenever a person considers that the actions of the tax authorities result in taxation not in accordance with the provisions of a tax treaty or an international agreement. This article analyses Hungary’s recent MAP guidelines regarding double tax treaties, a dispute resolution directive, and arbitration convention-based MAPs, and their application to transfer pricing cases. It also elaborates on the recent structural changes within the competent authorities.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
PRECIOS DE TRANSFERENCIA
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
HUNGRIA
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 61-65