Mutual agreement procedure

By:

THAKKAR, HEMALI DEEPAK

Material type:

Mixed materialsPublication details: 2013Description: 126-130Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: The intent of entering into a Double Tax Avoidance Agreement (DTAA) between two countries is to reduce the impact of double taxation by allocating between the two juridictions, the rights to tax an assessee. The Mutual Agreement Procedure (MAP) isa methodology prescribed in an article of a DTAA.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/9	Available		P14766

The intent of entering into a Double Tax Avoidance Agreement (DTAA) between two countries is to reduce the impact of double taxation by allocating between the two juridictions, the rights to tax an assessee. The Mutual Agreement Procedure (MAP) isa methodology prescribed in an article of a DTAA.

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