UK Publishes Statement of Practice on MAP

On 20 February 2018, UK HMRC published Statement of Practice 1 (2018) on Mutual Agreement Procedure (MAP).

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This Statement of Practice describes the UK's practice in relation to methods for reducing or preventing double taxation and supersedes Statement of Practice 1 (2011).

The UK has made efforts to strengthen the efficiency and effectiveness of the dispute resolution process and minimise incidences of unintended double taxation in light of recent experience and developments, in part…