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Contents

Official guidance
International Manual

INTM423000 · Transfer pricing: methodologies: Mutual Agreement Procedure

  • INTM423010 · Introduction to MAP
  • INTM423020 · Eligibility for MAP
  • INTM423030 · Access to MAP
  • INTM423040 · The MAP process
  • INTM423050 · The MAP process continued
  • INTM423060 · Concluding the MAP
  • INTM423070 · Methods of giving relief
  • INTM423080 · Arbitration
  • INTM423090 · Other matters
  • INTM423100 · Advice on responding to MAP requests
  • INTM423110 · HMRC contacts
  • INTM423120 · Links to other relevant documents
  • INTM423130 · Transfer Pricing: methodologies: Mutual Agreement Procedures: Information requirements
  1. Transfer pricing: methodologies: Mutual Agreement Procedure: contents
  2. Transfer Pricing: methodologies: Mutual Agreement Procedure: Links to other relevant documents

INTM423120 | Transfer Pricing: methodologies: Mutual Agreement Procedure: Links to other relevant documents

From HM Revenue & Customs · International Manual

HMRC

Statement of Practice 1(2018) Mutual Agreement Procedure

Taxation of International and Other Provisions Act 2010 – Chapter 3

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

Manual on Effective Mutual Agreement Procedures

BEPS Action 14 Final Report

BEPS Action 15 Final Report

Multilateral instrument

Explanatory statement

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

European Union

EU Arbitration Convention 90/436/EEC

EU code of conduct on the arbitration convention

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