Mutual Agreement Procedure (MAP)

The Mutual Agreement Procedure (MAP) is a process that helps resolve tax disputes between countries, particularly when a taxpayer believes they are being taxed unfairly by more than one country. If a person or business thinks they are subject to double taxation—paying taxes on the same income in different jurisdictions—they can request help from the countries involved to reach a fair agreement. MAP aims to ensure that tax laws are applied correctly and equitably, providing a way for countries to cooperate and come to mutually acceptable solutions for taxpayers.