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单词 mutual agreement procedure (MAP)
释义

mutual agreement procedure (MAP)

Definition
An article included in tax conventions that calls for competent authorities from contracting countries to engage in the resolution of international tax disputes. The article doesn't require that a agreement by obtained, but that best efforts are applied. Most of the disputes addressed under MAP are cases in which the taxing authority of an individual or entity is not clear.
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更新时间:2025/1/22 22:53:23