Tax services

Worldwide tax summaries Asian Tax and Advisory Webcast Series

China Tax/Business News Flash 

View this page in: 简体中文版

Oct 2013, Issue 27

New guidelines make treaty-related dispute resolutions more efficient

Mutual Agreement Procedure (MAP) is an international tax dispute resolution mechanism provided by double taxation agreements (DTAs) between competent tax authorities (CAs) of the contracting states. Recently, the State Administration of Taxation (SAT) issued Public Notice [2013] No.56 releasing an amended guidance entitled Implementation Guidelines for MAP under Tax Treaties (the Guidelines). The new Guidelines will replace the 2005 MAP temporary rule, effect from 1 November 2013.

Unlike the temporary rule which only applies to MAP initiated by Chinese residents, the Guidelines are more comprehensive in that it covers MAP requests not only initiated by China but also those received by China. In addition, it sets out the detailed criteria and procedures for MAP applicants and Chinese tax authorities to follow, which will make the MAP process more transparent and efficient.

Other issues of China Tax/Business News Flash
Visit our Tax Library.
Peter Ng
China and Hong Kong Tax Leader
Tel: +[86] (21) 2323 1828 Email
Edwin Wong
Tel: +[86] (10) 6533 2100 Email
Charles Lee
China South Tax Leader
Tel: +[86] (755) 8261 8899 Email