ДАВХАР ТАТВАРЫН ГЭРЭЭНИЙ МАРГААН ШИЙДВЭРЛЭХ ЭРХ ЗҮЙН ОРЧНЫГ БОЛОВСРОНГУЙ БОЛГОХ СУДАЛГАА

Abstract

Mongolia establishing a legal framework for cooperation with foreign countries for tax purposes, and conforming it to international standards can result in effectiveness in good tax governance and tax transparency. Refining the domestic legal framework for making the dispute resolution mechanisms more effective within the framework of the Double Taxation Agreement or the Conventions with the foreign countries on the avoidance of double taxation with respect to taxes on income and on capital is essential when Mongolia receives requests for the implementation of “Mutual agreement procedures” and cooperate with the foreign competent authorities on the settlement of tax disputes more profoundly. This research work was carried out to identify gaps between the current domestic legal framework and international norms and best practices regarding the MAP implementation, and propose recommendations to align the domestic legal framework with international standards, and a draft guideline for taxpayers on issuing tax dispute requests to provide clarity and guidance, facilitating smoother processes for both taxpayers and the Tax authority.