Mutual agreement procedure (MAP) is provided for in most UK treaties other than those following the colonial model. The precise terms on which the MAP operates needs to be considered by reference to each individual treaty. Although the vast majority follow art. 25 of the OECD Model, they are not all identical. Since the MAP exists by virtue of treaties only, the starting point must be the relevant treaty. A modern example is found in the Ethiopia-UK Treaty. Article 24 reads as follows.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.