MAP is a dispute resolution facility provided under the MAP article in India's DTAs. It is a facility through which Indian Revenue Authorities and the competent authorities would mutually negotiate based on facts and legal and technical positions regarding the application of the DTAA. Illustratively, MAP may be invoked in case of the disputes that could arise from a transfer pricing adjustment, characterization of income, or dispute relating to existence of PE in one of the contracting state, to list a few.