The guidance clarifies the terms and conditions that taxpayers must fulfil to avail MAP, including access to MAP, submitting MAP requests, and the various deadlines, among others.
The Moroccan tax authority has published guidance on how the mutual agreement procedure (MAP) in Morocco’s tax treaty works.
The guidance begins by underlining the purpose of MAP in a tax treaty. It then clarifies the terms and conditions that taxpayers must fulfil to avail MAP, including access to MAP, submitting MAP requests, and the various deadlines, among others.
The guidance also discusses the unilateral and bilateral treatment accorded to under MAP.
Finally, the guidance discusses how MAP is closed and what happens in situations when the dispute does not get resolved.
The guidance is available on the tax authority’s website.