2021 Guidance on MAPs electrónico Gabriella Erdős
By: Erdös, Gabriella
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Material type: 
ArticleSubject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | PRECIOS DE TRANSFERENCIA | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | HUNGRIA
In:
International Transfer Pricing Journal v. 29, n. 1, 2022, p. 61-65Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/1-7 (Browse shelf) | Available | ITPJ/2022/1-7 |
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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.
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