Mutual Agreement Procedure
If you are a resident of Hong Kong or a jurisdiction with which Hong Kong has entered into a Double Taxation Agreement / Arrangement (DTA), and are exposed to taxation not in accordance with the provisions of the DTA, you can present your case to the Hong Kong competent authority for assistance under the Mutual Agreement Procedure (MAP) Article of the DTA.
If your request is accepted and cannot be resolved by the Hong Kong competent authority unilaterally, the Hong Kong competent authority will discuss the case with the competent authority of the DTA jurisdiction and try to resolve it in accordance with the DTA.
A MAP is part of the dispute resolution process provided under the DTAs and is in addition to your objection and appeal rights. You may also pursue a bilateral or multilateral advance pricing arrangement via MAP under the relevant DTAs.
For more information about MAP, please click below links:
- Guidance on Mutual Agreement Procedure
- Hong Kong’s Dispute Resolution Profile
- Application to initiate Mutual Agreement Procedure (Form IR1454)
- Departmental Interpretation and Practice Notes No. 45 – Relief from double taxation due to transfer pricing or profit reallocation adjustments
- Departmental Interpretation and Practice Notes No. 48 – Advance Pricing Arrangement
If you have any question regarding MAP, please contact us at (852) 2594 5402 or [email protected].