Contents

This section is about the article 25 of the OECD Model Tax Convention, which concerns the procedure to adopt to handle difficulties or disputes related to the use of a tax convention.
The section contains the following:

• Mutual Agreement Procedure (MAP) cases (C.F.8.2.2.25.1)
• The taxpayer’s request for MAP (C.F.8.2.2.25.2)
• Function of the competent authority (C.F.8.2.2.25.3).

The text of the article has been changed with the 2017 version of the OECD Model Tax Convention. Relevant comments to the article are only partly integrated in this update.
See the 2017 OECD Model Tax Convention.

See also to the "Manual on Effective Mutual Agreement Procedures (MEMAP)" (OECD 2007)