4. The right to refuse the mutual agreement negotiated by the competent authorities or the arbitration decision. Mutual Agreement Procedure (MAP) – is the procedure implemented in the context of international treaties and applied in consultation with the relevant authorities on the interpretation and application of the provisions of the tax treaties or the convention on the elimination of double taxation in relation to the adjustment of the profits of associated companies (arbitration agreement) when a subject is (is taxed) outside the scope of the tax contracts or the agreement. to address the issue of eliminating double taxation. As Lombardo explains, the Mutual Agreement (MAP) procedure should be interpreted as “a particular procedure outside domestic law, which seeks to represent the dispute on an amicable basis,” “it has no explicit obligation to participate, provide evidence or prove anything, but it is not possible to see how the proceedings could be affected if the taxpayer was totally uncooperative” (Lombardo) , 2008). First, it could be admitted that the wording of Article 25, paragraph 1 of the OECD MTC explicitly gives the taxpayer the right to initiate the map procedure independently of the remedies of the internal law of the contracting states when the acts of the contracting states that lead to or could lead to taxation that are not compliant or likely to give rise to the provisions of the Double Taxation Convention (OECD). , 2017). The process of mutual unification (POP) remains the most widely used way and the best way to eliminate double taxation. The effective use of PPIs by different instruments has been of interest to the OECD and the EU for more than 20 years. According to bePS, the number of double taxes is increasing and the number of POPs continues to increase.

There is a growing emphasis on ensuring better dispute resolution techniques to more effectively eliminate double taxation. This article describes some of the features of the instruments currently available. (8) The implementation of a mutual agreement between the competent authorities should normally be conditional on the acceptance of such an arrangement by the subject and the withdrawal of the appeal of the subjects under the legislation on the points covered by the reciprocal agreement (point 2).

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H&M INVEST s.r.o.

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