The U.S. IRS has published an updated overview of the Mutual Agreement Procedure (MAP) process, dated 30 March 2020.
---
U.S. tax treaties allow a taxpayer to request a Mutual Agreement Procedure (MAP) if the taxpayer believes that it is, or will be, subject to taxation inconsistent with the treaty. This situation typically arises as a result of a U.S.- or foreign-initiated adjustment, which normally would cause double taxation (taxation of the same income twice). The taxpayer may file a M…