INTM423130 - Transfer Pricing: methodologies: Mutual Agreement Procedures: Information requirements

For Requests under the Relevant Tax Treaty

	Steps and information required
1	The year(s) concerned.
2	The tax convention article(s) that the taxpayer asserts is not being correctly applied, and the taxpayer’s interpretation of the application of the article.
3	The full names and addresses of the parties to which the MAP relates.
4	The UK party’s HMRC office and reference number
5	For requests submitted by an agent, signed authority for the agent to act.
6	HMRC Customer Compliance Manager or HMRC other contact.
7	Where the request is in respect of a UK adjustment, the international specialist or other HMRC officer responsible for the enquiry that lead to the adjustment
8	UK tax computations for all years concerned. In the case of a UK adjustment computations before and after the adjustment.
9	For overseas adjustments, details of and legal or administrative process that affects the MAP. Has the overseas state denied or suspended MAP as a result of a particular domestic legal or administrative process?
10	Contact details for the overseas competent authority, if the claim has already been made to the other country.
11	Details of previous requests, if the request relates to an issue that is the same as an issue that has been subject to an earlier request.
12	Exchange rates used.
13	For transfer pricing cases, the name, address and, if possible, the taxpayer identification number of any related foreign taxpayer involved
14	The relationship, situation, or structure of the transactions, issues, or related parties involved (advising of any changes in these matters that occur after the request has been filed would be helpful).
15	A summary of the facts and an analysis of the issues for which competent authority assistance is requested, including any specific issues raised by the tax administrations affecting the taxpayer and the related amounts (in both currencies and supported by calculations, if applicable).
16	For transfer pricing cases, documentation as described in domestic legislation of the taxpayer’s state of residence if available (where documentation is inordinately voluminous, a description of the documentation prepared in connection with the transactions which are the subject of the MAP request may be acceptable).
17	A copy of any other relevant competent authority request and the associated documents filed, or to be filed, with the competent authority of the other contracting state, including copies of correspondence from the other tax administration, copies of briefs, objections, etc., submitted in response to the action or proposed action of another tax administration (if applicable, translated copies are helpful and where documentation is voluminous, a description of the documentation may be acceptable).
18	A schedule of the time limitations in each jurisdiction (domestic as well as tax convention time limits) in respect of the years for which relief is sought (in cases of multiple taxpayers, a schedule for each).
19	A statement indicating whether the taxpayer has filed a notice of objection, notice of appeal, refund claim, or comparable document in either of the relevant jurisdictions.
20	Where the request for competent authority assistance involves issues that are currently or were previously considered by the tax authorities of either contracting state as part of an APA ruling, or similar proceedings, a statement to that effect.
21	Any other facts that the taxpayer may consider relevant.
22	A copy of any settlement or agreement reached with the other jurisdiction which may affect the MAP Process.
23	The taxpayer’s views on any possible bases on which to resolve the issues.
24	A statement to the effect that the request is also made under the EUAC where applicable.

The request should generally be signed by the taxpayer, or by an authorized person on behalf of the taxpayer, confirming the accuracy and completeness of the facts and information presented in the request. Alternatively, an accompanying document, stating as much, may be provided within a reasonable period of time after the submission.

Additional Information where the Claim is in respect of an Overseas Adjustment

The information below will help the UK form an initial view of the strength of the case for granting relief. The list is not exhaustive and in more complex cases the UK CA will make additional requests for information to consider the request.

	Additional Information
1	Relationship of the claimant(s) to other relevant parties. A group organogram will be useful in corporate cases.
2	In transfer pricing or profit attribution claims reports or analyses provided by the claimant to support their filed position.
3	A narrative setting out the matter under dispute a brief outline of the progress of the dispute and the outcome. Copies of correspondence or meeting notes or presentation slides relating to the dispute. Translated where practical.
4	In transfer pricing or profit attribution request the results of benchmark studies used to support the filing position and the alternative position taken by the other state.

European Arbitration Convention Information Requirements

Paragraph 5 of the code of conduct on the arbitration convention requires the following information to be provided before access to arbitration is granted.

	EUAC information requirements
1	Identification (such as name, address, tax identification number) of the enterprise of the Member State that presents its request and of the other parties to the relevant transactions.
2	Details of the relevant facts and circumstances of the case (including details of the relations between the enterprise and the other parties to the relevant transactions).
3	Identification of the tax periods concerned.
4	Copies of the tax assessment notices, tax audit report or equivalent leading to the alleged double taxation.
5	Details of any appeals and litigation procedures initiated by the enterprise or the other parties to the relevant transactions and any court decisions concerning the case.
6	An explanation by the enterprise of why it considers that the principles set out in Article 4 of the Arbitration Convention have not been observed.
7	An undertaking that the enterprise shall respond as completely and quickly as possible to all reasonable and appropriate requests made by a competent authority and have documentation at the disposal of the competent authorities
8	Any specific additional information requested by the competent authority within two months upon receipt of the taxpayer’s request.