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Russia Issues Bilingual Guidance on MAP Under Tax Treaties

|Approved Changes|Russia
Russia

Russia's Ministry of Finance has issued bilingual Russian/English guidance on Mutual Agreement Procedures (MAP) pursuant to the provisions of double taxation agreements (DTAs). The first section of the guidance covers general provisions, including:

  • The definition of MAP, which is a procedure between the competent authorities of the Russian Federation and treaty partners pursuant to the provis…

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