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Kosovo Approves MAP Request Guidelines for Tax Treaty Dispute Resolution

|Approved Changes|Kosovo
Kosovo

The Tax Administration of Kosovo (TAK) has issued a notice to taxpayers announcing the approval of procedures (guidelines) for resolving tax disputes arising from taxation not in accordance with the provisions of a tax treaty. The guidelines cover the basic cases where MAP may be requested, the time limit for MAP requests as set in the relevant treaty, the required information for a MAP reques…

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