Updated: Jun 5
Mutual Agreement Procedures (MAP) resolve international tax disputes between two or more countries.
MAP allows the competent authorities of the countries involved to work together to eliminate any double taxation that may arise due to conflicting tax laws or interpretations.
This procedure is typically initiated by a taxpayer who believes that they have been subjected to double taxation, and the competent authorities of the relevant countries will then work together to resolve the issue through mutual agreement.
MAP can be a lengthy process, but it is an important tool for promoting cross-border trade and investment by providing greater certainty and predictability for taxpayers. Inland Revenue Board of Malaysia (IRBM) has published a new list of Frequently Asked Questions (FAQ) related to Mutual Agreement Procedures (MAP) on its official website.
This list covers a wide range of topics, including:
MAP application procedures,
Examples of MAP issues,
Documentation requirements, and
the implementation of MAP.
IRBM has also released the updated contact details of the competent authorities responsible for processing MAP applications, effective January 1, 2023.
We encourage interested parties to visit the IRBM website to access this information and stay informed about any changes or updates related to MAP procedures.
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