The UAE Ministry of Finance has released official guidance on the Mutual Agreement Procedure (MAP), offering much-needed clarity for taxpayers seeking relief from double taxation under international tax treaties.
The new guidance outlines eligibility requirements, timelines, and documentation standards for initiating a MAP claim. It aims to support businesses involved in cross-border operations that may face economic double taxation—such as those dealing with transfer pricing adjustments or disputes over permanent establishment status.
Taxpayers typically have three years from the moment they become aware of potential double taxation to file a MAP claim. However, the guidance also notes that prior rulings from UAE courts or the Tax Dispute Resolution Committee may influence the scope of relief the UAE Competent Authority can provide.
In addition to defining the procedural framework, the Ministry emphasized that all cases will be handled in line with OECD best practices, provided that taxpayers submit complete and timely information and that the relevant foreign authorities are responsive.
With its extensive tax treaty network, the UAE’s MAP guidance is expected to play a key role in helping taxpayers navigate international tax disputes and reduce the risk of double taxation.
The release reaffirms the Ministry’s broader commitment to transparency, tax certainty, and aligning with global tax standards.
News Source: Emirates News Agency
