The UAE Ministry of Finance has published new Mutual Agreement Procedure (MAP) Guidance dated June 2025, which details the process for resolving disputes under the UAE's tax treaties (DTAs). Key points include:
- In order to be eligible for MAP, a person (as defined by the relevant DTA) must consider that the actions of one or both of the Contracting States result or will result in taxation not in accordance with the provisions of the relevant DTA;
- In accordance with the UAE's latest DTAs, a …