ATO releases revised guidance on MAP

Article

ATO releases revised guidance on MAP – what does it mean for you? - 18 October 2018

Tax insights

The ATO recently released on its website, revised guidance on the operation of the Mutual Agreement Procedure (MAP) article contained in Australia’s double tax agreements.

The MAP process is a taxpayer activated bilateral tax dispute resolution option and can be initiated following an audit adjustment by one of the tax administrations. Most MAP cases involve transfer pricing matters, however, the process can be initiated by taxpayers on any issue in circumstances where the actions of a tax administration has placed, or has the potential to place, the taxpayer into a position of double taxation.

ATO releases revised guidance on MAP - 18 October 2018
  • Contact us
  • Submit RFP
  • Our solutions

    Progress your business growth and development

    Take a look at the products and services we offer.

    Tax services

    Business tax, International tax, Transfer pricing, Tax management consulting, Mergers and acquisitions – tax, Research and development and government incentives, Deloitte Private, Indirect tax, Global employer services and Business Process Solutions

    Indirect tax

    Indirect tax is becoming many governments' preferred method of revenue raising. It’s more critical than ever to manage indirect tcompliance and cash flows. Deloitte’s indirect tax experts understand the nuances of regulations, the importance of industry knowledge and the growing role of technology.

    Tax management consulting

    With consulting, technology and outsourcing experience, Deloitte TMC helps businesses meet the challenges of multi-jurisdictional tax operations, including compliance, reporting and risk management for direct and indirect taxes. 

  • Our latest reports and thought leadership
Did you find this useful?