Elizabeth Stevens and Heather Schafroth Explore Navigating the Mutual Agreement Procedure in Germany and United States on Webinar

The mutual agreement procedure (MAP) available under income tax treaties, potentially supplemented by mandatory arbitration, offers a bilateral venue for challenging unjustified tax adjustments and/or obtaining relief from double taxation, yet it operates differently from jurisdiction to jurisdiction, and sometimes from treaty relationship to treaty relationship.  The same applies to countries’ Advance Pricing Agreement (APA) programs, which all aim at Tax Certainty by prevention of double taxation before it arises. Flick Gocke Schaumburg and Caplin & Drysdale will walk participants through the end-to-end MAP/arbitration and APA processes in Germany and the United States, offering comparisons between the two countries and best practices for taxpayers, including in the context of Germany-US MAP and APA cases.