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The UK releases new guidance on Mutual Agreement Procedures


Her Majesty's Revenue and Customs (HMRC), the UK tax authority, has published revised guidance on the Mutual Agreement Procedure (MAP) in its International Manual (INTM) (at INTM 423000 - INTM423130).


The new guidance, published February 1, 2018, closely aligns HMRC's position with the recommendations of the Organisation for Economic Co-operation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action 14 (Making Dispute Resolution Mechanisms More Effective) Final Report, which includes minimum standards on accessibility to MAP.