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Administrata Tatimore e Kosovës

Poreska Administracija Kosova

Tax Administration of Kosovo

Notice to taxpayers – Mutual Agreement Procedures (MAP)

Article 25 of the Agreements for the Elimination of Double Taxation on Income and the Prevention of Tax Evasion and Avoidance

 The Tax Administration of Kosovo has approved the procedures through which taxpayers can request assistance from TAK to resolve disputes arising from taxation that is not in accordance with the provisions of the relevant double taxation agreement (DTAs). These disputes include cases of legal and economic double taxation, as well as discrepancies in the interpretation and application of a DTA.

All existing DTAs of Kosovo contain the MAP article based on the provisions of article 25 of the OECD Model Tax and Capital Convention. Taxpayers should refer to the text of the relevant tax treaty itself to understand the conditions for applying for MAP under that tax treaty. Tax agreements are available on the TAK website.

Also, taxpayers can request assistance from TAK regarding the Mutual Agreement Procedure (MAP) according to the terms of the relevant DTA.

For more information, taxpayers can click the link below:

https://www.atk-ks.org/wp-content/uploads/2022/11/Njoftim-per-tatimpagues-mbi-procedurat-e-MAP.pdf