C.D.11.15.2.2 Gensidig aftaleprocedure (Mutual Agreement Procedure (MAP))

Gensidig aftaleprocedure (Mutual Agreement Procedure (MAP))

Indhold

Dette afsnit handler om, hvordan en transfer pricing-dobbeltbeskatning kan ophæves via MAP.

Afsnittet handler om:

• Hvad er gensidig aftaleprocedure (MAP) (C.D.11.15.2.2.1).
• Gensidig aftaleprocedure (MAP) inden for EU (C.D.11.15.2.2.2).
• Gensidig aftaleprocedure (MAP) uden for EU (C.D.11.15.2.2.3).