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13.4.4. APAs and Dispute Resolution Mechanisms

Advance Pricing Agreement

There are no specific rules dealing with advance pricing agreements.

Dispute Resolution Mechanisms

Most tax treaties concluded by Mauritania contain a MAP clause, whereby taxpayers may request for a MAP if they are charged to tax in a manner not in line with the applicable tax treaty and the Competent Authorities of the Contracting States may consult with each other with a view to resolve the tax issues.