Russia Issues Bilingual Guidance on MAP Under Tax Treaties

Russia's Ministry of Finance has issued bilingual Russian/English guidance on Mutual Agreement Procedures (MAP) pursuant to the provisions of double taxation agreements (DTAs). The first section of the guidance covers general provisions, including:

• The definition of MAP, which is a procedure between the competent authorities of the Russian Federation and treaty partners pursuant to the provisions of DTAs to resolve disputes;
• The competent authority for Russia for MAP purposes, which is the …