The UAE Ministry of Finance has issued Mutual Agreement Procedure (MAP) Guidance to outline the process for resolving international tax disputes under the UAE’s over 100 Double Tax Agreements (DTAs). MAP is particularly important for taxpayers engaged in cross-border activities, as it provides a structured approach to resolving international double taxation disputes. It serves as a mechanism to eliminate double taxation and ensure tax outcomes are consistent with international agreements, reinforcing the UAE’s commitment to fair and treaty-compliant taxation.
Download the tax flash to know more.