UAE issues new guidance on double taxation relief process
Taxpayers can now access updated MAP rules to resolve cross-border tax disputes
Dubai: The UAE Ministry of Finance has released updated guidance on the Mutual Agreement Procedure (MAP), offering clearer rules for businesses and individuals seeking relief from double taxation under international tax treaties.
The MAP is a formal process that allows UAE taxpayers to resolve cross-border tax disputes — especially in cases involving transfer pricing adjustments or disagreements over whether a permanent establishment exists in another country.
Key highlights of MAP guidance:
Eligibility & timelines: Taxpayers generally have 3 years from when they become aware of potential double taxation to file a MAP claim.
Required documents: The guidance includes a detailed list of documents and information needed for a valid submission.
Legal limitations: If a UAE court or the Tax Dispute Resolution Committee has already issued a ruling, it may affect how much relief can be offered through the MAP process.
Resolution timeline: The UAE’s tax authority aims to resolve MAP cases within OECD-recommended timeframes, depending on the cooperation of the other country’s tax authority and timely data from the taxpayer.
The Ministry of Finance emphasized that the UAE’s extensive tax treaty network makes the MAP process an important tool for businesses operating across borders. The guidance is designed to help taxpayers determine if they’re eligible and which country should receive their MAP request.
This move reaffirms the Ministry’s commitment to transparency and tax certainty in line with international standards, and gives businesses greater clarity on resolving tax conflicts across jurisdictions.
For full details, the MAP guidance is now available on the Ministry of Finance website.
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