On 30 January 2019, the Russian Ministry of Finance published on its official website a guidelines on the mutual agreement procedure (MAP) provided for in double taxation agreements. The guideline contains recommendations for the initiation and implementation of Mutual Agreement (MAP) procedures with the competent authorities of the tax convention partner countries.
The Guidelines are presented in Russian and English language and are a step towards the implementation of the recommendations of Measure 14 (Strengthening Dispute Settlement Mechanisms) of the OECD BEPS Plan.
