Mutual Agreement Procedure Case Laws

It is clear that under this definition, projects to improve production and modernize to improve performance or productivity in the absence of increase or production or the creation of new production facilities will be excluded from the list of eligible projects. Such amendments require at least a “grandfather clause,” so changes to the concept do not serve as the basis for excluding projects previously included in a register of regional investment projects. – the subject has the right to submit a request for an agreement to the Ministry of Finance of the Russian Federation3 if he believes that the tax treatment of income, the benefits or property of the subject is contrary to the provisions of the DTT or is in violation before the expiry of a three-year period from the date of the act of the tax authorities, which, in the opinion of the subject, results in such a disparity; Please note that mutual agreement procedures may be initiated not only by the taxpayer, but also by the competent authorities of the foreign country with which Russia signed the double taxation agreement. Competent Authority (institution) – Tax inspectorate of the Ministry of Finance of the Republic of Lithuania. The permanent working group on the handling of double taxation dispute resolution procedures is responsible for handling all map cases. The point of contact for issues relating to double taxation dispute resolution procedures is: Ms Vaide Riskute, head of the permanent working group on double taxation dispute resolution procedures Coordinated: Tel. 370 5 2687 847, e-mail: The material on this page is intended for financial institutions, professional investors and their professional advisors. It`s just for the information. Please read our terms and conditions and privacy policies before using the site.

All materials are subject to laws strictly due to copyright. The introduction of POPs into Russian tax legislation has in recent years continued a general trend towards international taxation and the adoption of BEPS initiatives by the Russian government and the Federal Finance Service (FTT). On 1 May 2019, Russia ratified a multilateral instrument (MLI) that commits to meeting minimum requirements for all signatories. On May 3, 2018, guidelines were published to define the process for concluding bilateral and multilateral ex ante price agreements (AAP) that provided a practical framework for the management of the APP with the participation of one or more foreign tax authorities. Despite this, Russian taxpayers have already expressed considerable interest in an instrument that protects their interests – some 24 cases of POPs are currently under review. However, the end of double taxation depends both on other La MinFin guidelines and on the willingness of the Russian authorities to successfully resolve MAP cases. There will be fewer opportunities for tax optimisation in the event of a reorganization — the Ministry of Finance of the Russian Federation will only be able to ask the tax authorities for a reasoned opinion on the basis of which it will make a decision on the results of the POPs. In this case, the tax administration must file such a notice within 3 months of receipt of the documents by the Ministry of Finance of the Russian Federation.

To this end, it may request the documents (including transfer pricing documentation) from the subject or its counterparty, even if these documents have been filed in advance.