The Ministry of Finance published a document answering frequently asked questions (FAQs) concerning the mutual agreement procedure (MAP) under tax treaties on 17 August 2015. The answers provide, inter alia, the following clarifications: who may initiate a MAP, at which time the MAP may be initiated and in which manner; and the difference between the MAP and the arbitration procedure.
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Bulgaria-Greece: Tax dispute established
Canada: CRA releases annual MAP report
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