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Guide to mutual agreement procedures

c.13 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 WITH THE ANY DOCUMENT RELATED TO THE CASE

In the request, the applicant must undertake to provide the tax authority with documentation relating to the case, in accordance with Article 3 of the Regulation on Mutual Agreement Procedures.