Procedura amiabilă (MAP): soluția pentru evitarea dublei impuneri în tranzacțiile internaționale

The Mutual Agreement Procedure (MAP) helps companies avoid double taxation by allowing tax authorities to resolve disputes. In Romania, MAP is regulated by ANAF Order no. 660/2026, applicable from June 16, 2026. Taxpayers can initiate MAP by submitting a request within three years of receiving a tax notification. A complete documentation is crucial for success, and internal audits can help identify discrepancies. Companies are increasingly focusing on internal compliance mechanisms to mitigate risks. Effective management of human resources is also essential for meeting tax obligations in multiple jurisdictions.