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Kosovo Approves MAP Request Guidelines for Tax Treaty Dispute Resolution — Orbitax Tax News & Alerts

The Tax Administration of Kosovo (TAK) has issued a notice to taxpayers announcing the approval of procedures (guidelines) for resolving tax disputes arising from taxation not in accordance with the provisions of a tax treaty. The guidelines cover the basic cases where MAP may be requested, the time limit for MAP requests as set in the relevant treaty, the required information for a MAP request, and the acceptance, rejection, and withdrawal of a MAP request. Click the link below for the guidelines, currently available in Albanian.

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Notice to taxpayers – Mutual Agreement Procedures (MAP)

Article 25 of the Agreements for the Elimination of Double Taxation on Income and the Prevention of Tax Evasion and Avoidance

The Tax Administration of Kosovo has approved the procedures through which taxpayers can request assistance from TAK to resolve disputes arising from taxation that is not in accordance with the provisions of the relevant double taxation agreement (DTAs). These disputes include cases of legal and economic double taxation, as well as discrepancies in the interpretation and application of a DTA.

All existing DTAs of Kosovo contain the MAP article based on the provisions of article 25 of the OECD Model Tax and Capital Convention. Taxpayers should refer to the text of the relevant tax treaty itself to understand the conditions for applying for MAP under that tax treaty. Tax agreements are available on the TAK website.

Also, taxpayers can request assistance from TAK regarding the Mutual Agreement Procedure (MAP) according to the terms of the relevant DTA.

For more information, taxpayers can click the link below:

https://www.atk-ks.org/wp-content/uploads/2022/11/Njoftim-per-tatimpagues-mbi-procedurat-e-MAP.pdf