Mutual Agreement Procedure

If you are a resident of the Hong Kong Special Administrative Region (Hong Kong) or a jurisdiction with which Hong Kong has entered into a Double Taxation Agreement / Arrangement (DTA), and are exposed to taxation not in accordance with the provisions of the DTA, you can present your case to the competent authority of Hong Kong for assistance under the Mutual Agreement Procedure (MAP) Article of the DTA.

If your request is accepted and cannot be resolved by the competent authority of Hong Kong unilaterally, the competent authority of Hong Kong will discuss the case with the competent authority of the DTA jurisdiction and try to resolve it in accordance with the DTA.

A MAP is part of the dispute resolution process provided under the DTAs and is in addition to your objection and appeal rights. You may also pursue a bilateral or multilateral advance pricing arrangement via MAP under the relevant DTAs.

For more information about MAP, please click below links:

• Guidance on Mutual Agreement Procedure
• Hong Kong’s Dispute Resolution Profile
• Application to initiate Mutual Agreement Procedure (Form IR1454)
• Departmental Interpretation and Practice Notes No. 45 – Relief from double taxation due to transfer pricing or profit reallocation adjustments
• Departmental Interpretation and Practice Notes No. 48 – Advance Pricing Arrangement

If you have any question regarding MAP, please contact us at (852) 2594 5402 or taxtt@ird.gov.hk.