author_orbitax
Orbitax

Share This Article

Kosovo Approves MAP Request Guidelines for Tax Treaty Dispute Resolution

28 November 2022

|

Approved Changes

|

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 request, and the acceptance, rejection, and withdrawal of a MAP request. Click the link below for the guidelines, currently available in Albanian. --- Notice to taxpayers – Mutual Agreement Procedures (MAP) Article 25 of the Agreements...