සිංහලதமிழ்English
Mutual Agreement Procedure (MAP) in Sri Lanka’s Tax Treaties allows the Sri Lankan Competent Authority (CA) to interact with CAs of Treaty Partners with the intent to resolve international tax disputes involving double taxation and inconsistencies in the interpretation and application of a Tax Treaty.
The purpose of these guidelines is to provide guidance on obtaining assistance from the Sri Lankan CA to persons that fall within the scope of an effective Tax Treaty that Sri Lanka has with its Treaty Partners. This assistance is provided to taxpayers in order to try to resolve international tax disputes involving double taxation and inconsistencies in the interpretation and application of a Tax Treaty.