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This section concerns how transfer pricing double taxation can be resolved via MAP.The section concerns:• What Mutual Agreement Procedure (MAP) is (C.D.11.15.2.2.1).• Mutual Agreement Procedure (MAP) within the EU (C.D.11.15.2.2.2).• Mutual Agreement Procedure (MAP) outside the EU (C.D.11.15.2.2.3).