The Norwegian government has published new English-language guidance for mutual agreement procedures under its tax treaties. The guidance covers:
- General information about mutual agreement procedures (MAP);
- Access to MAP;
- Where shall a taxpayer submit a MAP application;
- Content of a MAP application;
- Time limit for requesting a MAP;
- Initiating a MAP;
- The taxpayer’s role in the MAP process;
- Arbitration in MAP cases;
- Conclusion of a MAP agreement and implementation of the solution;
- The interact…