The Panamanian Official Gazette June 24 published Resolution No. 201-3777, regulating the mutual agreement procedure (MAP) for DTAs. Topics covered include: 1) the legal basis and application rules for MAP; 2) the general definition of relevant terms; 3) time limits and confidentiality regarding MAP requests; 4) detailed procedures for filing, initiating, and resolving MAP requests; and 5) procedures for termination and applicant withdrawal regarding MAP. The resolution enters into force June 25. [Panama, Official Gazette, 06/24/24]
Reference:
View Gazette Index. View Resolution No. 201-3777 of 06/07/24, Official Gazette No. 30059-A/2024.
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