Published: IOTA Report on Optimising the Process of Handling MAP Requests

Wolfgang Büttner's picture
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The Report was published on 31 January 2020. It was prepared by Subgroup 2 of the IOTA Forum on Implementation of Measures to Counter Base Erosion and Profit Shifting (BEPS). The report contains examples of suitable organisational and structural solutions for optimising the process of handling MAP requests from 25 IOTA members and provides suggestions to:

  • eliminating obstacles in the administrative processes and practices in handling MAP cases;
  • improving the timeliness of MAP cases; and
  • enhancing the efficiency of the MAP process.

To support IOTA member tax administrations in identifying obstacles in the administrative processes and practices of handling MAP cases and possibilities of eliminating or reducing those obstacles, IOTA invited its member countries to participate in an evaluation of the process of handling MAP requests with a view to optimising the effective treatment of MAP cases.

Subgroup 2 of the IOTA Forum on Implementation of Measures to Counter BEPS was mandated to collect experiences, approaches and best practices of IOTA member tax administrations concerning the practical implementation of the minimum standard of BEPS Action 14 on ‘Dispute Resolution’. This report provides ITA member countries with effective technical and procedural solutions to improve the process of handling MAP requests at an operational level, to ensure timely communication between competent authorities, and to promote a level playing field in MAP negotiations, benefiting from the experiences of participating IOTA member countries.

If you would like to know more about this Report, the work of Subgroup 2 or BEPS itself, please contact the IOTA Secretariat via email Secretariat@iota-tax.org.

Registered IOTA members can access the report by clicking on the text below.

Link to the Report