The UAE Ministry of Finance has published Mutual Agreement Procedure (MAP) Guidance, which provides an overview of MAP as a tax resolution mechanism, as well as guidance on making a MAP application, the MAP process, minimum requirements, and other related matters.
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Preface
UAE has a large network of tax treaties, almost all of which contain a MAP Article based on the provisions of Article 25 of the UN/OECD Model Tax Convention. It is important for taxpayers to refer to the text of the…