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Guide to mutual agreement procedures

b. Minimum content

Article 9 of the Regulation on Mutual Agreement Procedures provides that requests for initiation must contain at least the following information:

  1. Full name, address, tax identification number and other details necessary to identify the person submitting the request and the other parties involved in the transactions under examination.

  2. Identification of the foreign competent authority.

  3. The article of the Tax Treaty which the taxpayer believes not to have been applied correctly and the taxpayer’s own interpretation of that article, explaining the reason for which the taxpayer believes there to be a question covered by the procedure.

  4. Identification of the fiscal years or assessment periods involved.

  5. Detailed description of the relevant facts and circumstances of the case.The following in particular must be included:

    • the amounts in question in the currencies of the states concerned;

    • details regarding the relationships, situations or structure of the transactions between the persons concerned;

    • the nature and date of the actions giving rise to the question to be covered by the procedure, including, where applicable, details of the same income received in the other Member State concerned and of inclusion of such income in the taxable base in that state, and details of the tax charged or that will be charged in relation to such income in the other state concerned.

  6. Identification of any administrative or judicial appeal filed by the applicant or by any other parties involved, as well as any decisions given on the same issue.

  7. Indication of whether the taxpayer has previously submitted a request to any of the competent authorities involved, within the framework of a mutual agreement procedure regulated in this Regulation and regarding the same or a similar question.

  8. Statement declaring if the request involves any issue that could be deemed as integrated in an Advance Price Agreement or another similar procedure.

  9. Commitment by the applicant to reply as fully and promptly as possible to any request of the tax authority and to make available to the tax authority any document related to the case.

  10. Date and signature of the applicant or their representative.