Mutual Agreement Procedures (MAP)

    The mutual agreement procedures (MAP) article of an income tax treaty enables taxpayers to present their treaty-related dispute cases to the competent authorities (CAs) of the Contracting Parties. The CAs shall consult together and endeavor to resolve the cases in a timely, effective and efficient manner. The purposes of MAP are preventing disputes, eliminating income double taxation, and ensuring tax certainty for taxpayers.
     Applicants who intend to present their MAP cases to the CA of the Republic of China, please take reference on the “Directions Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income” for detail instructions.

• Directions Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income (PDF)
• Explanatory Decree No. 11024508100 by the Ministry of Finance on June 24, 2021 (PDF)
• Application for the Mutual Agreement Procedure (MAP) of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income (DTA) (DOC)(ODT)  


• MAP Statistics Reports     

         Reporting period 2018
                Form A: MAP Statistics Reporting for Pre-2018 Cases Closed in the 2018 Reporting Period
                Form B: MAP Statistics Reporting for Post-2017 Cases Closed in the 2018 Reporting Period
                Form C: Statistics of Multilateral or Bilateral Advance Pricing Arrangement (APA) Cases

         Reporting period 2019
                Form A: MAP Statistics Reporting for Pre-2018 Cases Closed in the 2019 Reporting Period
                Form B: MAP Statistics Reporting for Post-2017 Cases Closed in the 2019 Reporting Period
                Form C: Statistics of Multilateral or Bilateral Advance Pricing Arrangement (APA) Cases

         Reporting period 2020
                Form A: MAP Statistics Reporting for Pre-2018 Cases Closed in the 2020 Reporting Period
                Form B: MAP Statistics Reporting for Post-2017 Cases Closed in the 2020 Reporting Period
                Form C: Statistics of Multilateral or Bilateral Advance Pricing Arrangement (APA) Cases

        Reporting period 2021
                Form A: MAP Statistics Reporting for Pre-2018 Cases Closed in the 2021Reporting Period
                Form B: MAP Statistics Reporting for Post-2017 Cases Closed in the 2021 Reporting Period
                Form C: Statistics of Multilateral or Bilateral Advance Pricing Arrangement (APA) Cases

        Reporting period 2022
                Form A: MAP Statistics Reporting for Pre-2018 Cases Closed in the 2022 Reporting Period
                Form B: MAP Statistics Reporting for Post-2017 Cases Closed in the 2022 Reporting Period
                Form C: Statistics of Multilateral or Bilateral Advance Pricing Arrangement (APA) Cases