The UAE Ministry of Finance has published Mutual Agreement Procedure (MAP) Guidance, which provides an overview of MAP as a tax resolution mechanism, as well as guidance on making a MAP application, the MAP process, minimum requirements, and other related matters. --- Preface UAE has a large network of tax treaties, almost all of which contain a MAP Article based on the provisions of Article 25 of the UN/OECD Model Tax Convention. It is important for taxpayers to refer to the text of the relevant tax treaty itself to understand the conditions for applying for MAP under that tax treaty....