Mutual Agreement Procedure

Mutual Agreement Procedure Guideline

Requesting a mutual agreement procedure (MAP) to address potential taxation not in accordance with the provisions of the applicable tax treaty. MAP provides a bilateral mechanism for the Fiji competent authority (CA) to engage with the CA of another jurisdiction.

Mutual Agreement Procedure Profile

The Mutual Agreement Procedure (MAP) Profile contains information about Competent Authority contact details, domestic guidelines for MAP, and other useful guidance for tax authorities and taxpayers.

Last Updated - April 9, 2026

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Mutual Agreement Procedure

Mutual Agreement Procedure Guideline

Requesting a mutual agreement procedure (MAP) to address potential taxation not in accordance with the provisions of the applicable tax treaty. MAP provides a bilateral mechanism for the Fiji competent authority (CA) to engage with the CA of another jurisdiction.

Mutual Agreement Procedure Profile

The Mutual Agreement Procedure (MAP) Profile contains information about Competent Authority contact details, domestic guidelines for MAP, and other useful guidance for tax authorities and taxpayers.

Last Updated - April 9, 2026

Back to Top