MAP
Mutual agreement procedure, in which tax authorities seek to resolve disputes where multiple governments seek to tax the same transaction.
Source: 2019 Transfer Pricing and International Tax Survey (EY) · p.26
Reports that mention MAP
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- Material Adverse Change Clauses in M&A Transactions: The Impact of Macroeconomic EventsAcademic research
- The Real Options Method in Innovation Project Evaluation: Gaps and ModificationAcademic research
- Unbalanced Governance of Climate Funding Instruments: A Global South PerspectiveAcademic research
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