On 8 July 2020, the U.N. Department of Economic and Social Affairs published Note E/C.18/2020/CRP.28, which includes the final version of Chapter 5 (MAP Arbitration) of the proposed United Nations Handbook on Avoidance and Resolution of Tax Disputes. The final version was adopted by the UN Tax Committee during its online meeting of 22-26 June 2020.
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5.1 Introduction
1. The previous chapter, which provided a description of the mutual agreement procedure (MAP), did not address the provi…