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13.4.2. APAs and Dispute Resolution Mechanisms

Dispute Resolution Mechanisms

Most tax treaties concluded by Macau contain a mutual agreement procedure (MAP) whereby the competent authorities may consult with each other to resolve disputes that result in taxation not in accordance with the provisions of such treaty. MAP may be submitted before the Financial Services Bureau (DSF) irrespective of the remedies provided by the internal laws of Macau or of the other country.