The Mutual Agreement Procedure (POP) is an administrative procedure between the competent authorities of the Member States involved in a tax dispute. During the POP, the relevant authorities try to resolve the dispute. The time limit for a POP directive is 2 years or 3 years if it is extended on the request of a competent authority. In order to avoid double taxation due to possible measures taken by the tax administrator of another state in connection with the future controlled transaction, it is desirable to ask, by asking for the alignment of the principles of pricing of future controlled transactions and the conclusion of the agreement with the competent authority of another foreign state, in accordance with the provisions of the applicable tax treaty between the Republic of Lithuania and another State, in order to avoid double taxation of income and capital. Once the application has been submitted, the procedure of mutual agreement can be initiated in accordance with the procedure provided for by the acts. The process of mutual unification (POP) remains the most widely used way and the best way to eliminate double taxation. The effective use of PPIs by different instruments has been of interest to the OECD and the EU for more than 20 years. According to bePS, the number of double taxes is increasing and the number of POPs continues to increase. There is a growing emphasis on ensuring better dispute resolution techniques to more effectively eliminate double taxation. This article describes some of the features of the instruments currently available. Competent Authority (institution) – Tax inspectorate of the Ministry of Finance of the Republic of Lithuania. The permanent working group on the handling of double taxation dispute resolution procedures is responsible for handling all map cases. The point of contact for double taxation litigation Disputes disputes are women.
Vaide Riskute, head of the standing working group on double taxation dispute resolution procedures Coordinating: Tel. 370 5 2687 847, e-mail: Vaide.Riskute@vmi.lt Overall, it is clear that the MLI is expanding access for taxpayers, both if the period and taxpayers have to launch a three-year MAA and an effective two-year deadline for the competent authorities to try to resolve a case (after that date, it may be subject to arbitration).