Russian Ministry of Finance Publishes Updated Bilingual Guidance on MAP

The Russian Ministry of Finance has published updated Guidance on Mutual Agreement Procedure dated 20 March 2026, including both Russian and English language versions. The guidance explains how the Mutual Agreement Procedure (MAP) operates under Russia’s tax treaties, outlining its purpose and legal basis. It details who may request MAP, the required documentation, timelines, and the step by step process from application through consultation and implementation. The guidance also clarifies th…