Encyclopedia
Mutual Agreement Procedure
Mutual agreement procedure — a dispute resolution procedure regarding the taxation order of an individual's income, profit and property in accordance with the provisions of an international treaty of the Russian Federation on taxation1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2020-04-01, article 142.7 // RSZ RF. 1998. № 31. Article 3824. ↩