The IOTA Case Study workshop ’Transfer Pricing Issues - Practical and Procedural Aspects of Mutual Agreement Procedure’ was held in Budapest on 28-30 September 2016. A total of 40 participants from 22 IOTA member administrations exchanged views and experiences through in-depth discussion of different case studies presented by Denmark, Finland, Hungary, Portugal, Latvia, and Spain.
An introduction and overview presentation of the Mutual Agreement Procedure (MAP) was also delivered at the workshop by Denmark in cooperation with Finland. Additionally, the Federal Tax Service of Russia shared the initial MAP plans of the Russian Federation Ministry.
This event offered the opportunity, especially to those IOTA member tax administrations which have just started working with Transfer Pricing and MAP, to discuss both practical and procedural aspects of MAP to put what they discussed into practice.