MAP Support
MAP is a dispute resolution process under a Double Taxation Avoidance Agreement (DTAA) where two countries’ tax authorities resolve international tax disputes — especially double taxation arising from:
⇒ TP adjustments
⇒ Residency conflicts
⇒ Withholding tax issues
When to Use MAP:
- Your transaction was taxed in two countries
- A TP adjustment in one country leads to double taxation
- You're denied treaty benefits
MAP Process (India Example):
• File MAP application with Indian Competent Authority (CBDT)
• Corresponding authority in the other country is engaged
• Discussion between both tax authorities (no direct taxpayer involvement)
• Resolution → Relief granted via:
✓ Corresponding adjustment, or
✓ Refund/waiver of tax
MAP Support Services:
- Eligibility check and treaty review
- Filing MAP request to Competent Authority
- Support in preparing position paper and documentation
- Liaising with authorities
- Aligning MAP with parallel litigation/APA (if any)