On 11 March 2025, Malta’s Tax and Customs Administration published revised Mutual Agreement Procedure Guidelines (Version 2.4). These guidelines describe the Mutual Agreement Procedure (MAP), which allows Malta’s Competent Authority to collaborate with counterparts in other jurisdictions to resolve disputes arising under double tax treaties and the EU Arbitration Convention, tackling matters such as double taxation and inconsistencies in the interpretation of treaties.
The guidelines clarify what the Mutual Agreement Procedure (MAP) entails, the function of Malta’s Competent Authority, and the procedure for taxpayers to request MAP assistance, including essential information requirements. Additionally, they outline the steps the Malta Competent Authority undertakes upon receiving a request, the criteria for acceptance or rejection, rights to appeal, and the manner in which the MAP is performed and concluded.
Moreover, the guidelines discuss the suspension of tax collection and interest during a Mutual Agreement Procedure (MAP), as well as restrictions on the use of taxpayer information exchanged throughout the process. For comprehensive details, please consult the MAP Guidelines (Version 2.4).
