Skip to main content
Guide to mutual agreement procedures

a. What is a mutual agreement procedure?

Mutual agreement procedures are a mechanism for the resolution of disputes between tax authorities where the action of one of them has given rise to, or could give rise to, taxation that is not in accordance with a Tax Treaty.

That is, in order to initiate a mutual agreement procedure, even if the mechanism provided for in Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union is used, there must be an international convention or applicable to the case. That Tax Treaty could be: