No start of a friendly procedure if there is no settlement, for example, for the simple presentation of self-assessment that “Generate” Double taxation

The start of a friendly procedure requires, among other requirements, that a person considers that the measures taken by one or both Contracting States involve or they may involve a deposit that is not in accordance with the provisions of the agreements and agreements through which the elimination of double taxation of income and, where applicable, of the assets is available. Without prejudice to the fact that a taxpayer can request the initiation of a friendly procedure without waiting for the tax to be considered as "not in accordance with the provisions of agreements and agreements, "you have been notified or settled, to initiate a friendly procedure, there must be a risk not only possible but likely that this deposit will be originated.

To this end, these measures must have been issued by the tax authorities.

It may be assumed, for example, that the taxpayer himself/herself decides to modify the original valuation of his/her related operations. In this case, given that there is only one market value, the taxpayer must modify the valuation in the two States, and double taxation should not be produced.

Simply filing a self-assessment, which complements another filed before the same period, modifying the valuation of your transactions with related persons or entities, will not give access to the amicable procedure. In these cases, related persons or entities, resident in the other State, must request the rectification of the declarations filed in that State.

A taxpayer may request the initiation of a friendly procedure to resolve recurring issues occurring in the years following those affected by an already requested amicable procedure when the requirements are met.

As indicated, one of the sine qua non requirements for the start of a friendly procedure is the taxpayer considers that a measure issued by the tax administration of one or both Contracting States implies or may involve a tax not in accordance with the provisions of the agreements and agreements providing for the elimination of double taxation of income and, where applicable, of equity.

Consequently, the amicable procedure for the multi-year resolution of recurring issues similar to those resolved in a friendly procedure that affect years after the procedure, unless, where applicable and provided that the other requirements for the start of the procedure are met, any of the two States have adopted measures that involve or may involve a tax not in accordance with the provisions of the applicable Tax Convention.