The Use of the OECD Commentary
Elgar Tax Law and Practice series
Chapter 14: MUTUAL AGREEMENT PROCEDURE (ART. 25)
Art. 25 § 1 provides that if a person considers that the actions of one or both of the CSs result or will result for him in taxation not in accordance with the Convention, then he may, irrespective of the remedies provided by the domestic laws of those States, present his case to the Competent Authority of the CS of the RC of the CS of which he is a resident, or, if his case comes under § 1 of Art. 25, to the Competent Authority the CS of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the Convention. Art. 25 § 1 regulates the essential structure of the procedure established by the Convention to achieve a mutual agreement between the Competent Authorities of the two CSs, but there are three types of MAP which are regulated by Art. 25 as a whole and which will be analyzed in this chapter: 1) type-1 (Art. 25 § 1, adjudicative MAP) – taxation not in accordance to the treaty (see infra at paras 14.05–14.42); 2) type-2 (Art. 25 § 3, first part, administrative MAP) – interpretation/ application of the treaty (see infra at paras 14.42–14.43); 3) type-3 (Art. 25 § 3, second part, legislative MAP) – elimination of double taxation in cases not provided for in the treaty (see infra at para 14.44). The MAP (in its three forms) is an alternative to domestic
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