Policy paper

Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax

This tax information and impact note details legislation to enable HMRC to implement tax treaty Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax.

From:
HM Revenue & Customs
Published
27 October 2021

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Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax

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This measure enables HMRC to implement tax treaty Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax. This measure will take effect in relation to MAP decisions reached after 27 October 2021.

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Published 27 October 2021

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