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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.

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Peter Ng
China and Hong Kong Tax Leader
Shanghai
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Edwin Wong
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Charles Lee
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