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Policy Paper Published 27 Oct 2021 HM Revenue & Customs ↗ View on GOV.UK

Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax

This tax information and impact note details legislation to enable HMRC to implement tax treaty Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax.

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Policy Paper Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax

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This measure enables HMRC to implement tax treaty Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax. This measure will take effect in relation to MAP decisions reached after 27 October 2021.

Document details

Type

Policy Paper

Published

27 Oct 2021

Responsible body

HM Revenue & Customs

Issue

Double Taxation Dispute Resolution

Provenance

Linked to "Double Taxation Dispute Resolution" via emb (confidence 0.73)

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