The training event aimed to develop both knowledge and practical experience in relation to resolving tax treaty related disputes under the Mutual Agreement Procedure (MAP). This training event explored the MAP process from the beginning (submission of the MAP request and review of the eligibility of such a request) to the end (reaching a solution for the case(s) at stake and implementing such a solution).

By discussing and analysing case studies, delegates benefited from deepening their knowledge about rules, guidelines and procedures of respective MAP programmes implemented in participating countries. The training event also provided the participants with knowledge about the main features of the BEPS Action 14 Minimum Standards as well as the rationale behind each element of these Minimum Standards.