'All necessary changes having been made; with the necessary changes'. The phrase mutatis mutandis occurs in legal writing to indicate that some things have changed and necessarily other things must change as well.

What is the mutual agreement procedure? The mutual agreement procedure (MAP) (also known as the competent authority (CA) procedure (CAP)) is an administrative procedure meant to help resolve difficulties arising from: • double taxation of taxpayers in a manner contrary to the provisions of the particular double tax treaty or convention (DTT), and • the application and interpretation of DTTs Article 25 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (OECD MTC) contains the general rules concerning the operation of the MAP between treaty partners. Countries can, however, amend Article 25 in their bilateral DTTs. Article 25 was significantly modified in 2017 following the recommendations made in Action 14 (‘Making dispute resolutions mechanisms more efficient’) of the OECD’s Base Erosion and Profit Shifting (BEPS) project. The Action 14 report required countries (as a ‘minimum standard’) to include the provisions of Article 25(1)–(3) in their DTTs. These changes are implemented through the BEPS Multilateral Instrument (MLI). The MLI also contains provisions governing the arbitration of MAP cases where the CAs fail

The US name for a pooled fund (usually open-ended) operated by an investment manager.

'Mutual legal assistance' is assistance between different States in relation, for example, to the service of process and the obtaining and use of evidence.

Mutual legal assistance (MLA) Mutual legal assistance (MLA) is a method of co-operation between States for obtaining assistance in the investigation or prosecution of criminal offences. MLA is generally used to obtain material that cannot be obtained through voluntary co-operation between law enforcement authorities, particularly where coercive measures are required. It can also be used to obtain assistance in relation to the freezing and confiscation of the proceeds of crime and associated investigations. The regime for formal requests for assistance under MLA supplements any requests for voluntary co-operation which may be made—there is no general prohibition on police forces providing voluntary help to foreign law enforcement agencies outside of the requirements of the Crime (International Co-operation) Act 2003 (C(IC)A 2003). In R (on the application of Akarcay) v Chief Constable of the West Yorkshire Police, the claimant challenged West Yorkshire Police's provision of evidence to Northern Cyprus, which would enable Northern Cyprus to prosecute the claimant for offences in the UK. The court concluded that voluntary disclosure can

Assistance to overseas authorities in civil recovery proceedings Part 5 of the Proceeds of Crime Act 2002 (POCA 2002) provides a mechanism for the freezing and divestment of the proceeds of crime using civil proceedings. POCA 2002, Pt 11 and the Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (the 2005 Order), SI 2005/3181 together provide a comprehensive regime for the provision of assistance by the UK upon the request of an overseas authority, which closely mirrors the UK domestic regime both in substance and practice. It enables the UK enforcement authorities to take steps in the enforcement of, or ancillary to, an overseas court order (which is described in the statutory language as ‘giving effect to external orders by means of civil recovery’) and/or antecedent to any overseas proceedings (‘giving effect to external requests by means of civil proceedings’). See also Practice Note: POCA 2002—external investigations, requests and orders—introduction. For further information on external investigations under POCA 2002, Pt 11, see Practice Note: POCA 2002—external investigations under s 445. Unless there are

Forms of mutual legal assistance (MLA) Mutual legal assistance (MLA) is the method of cooperation between states to secure material which can be used in domestically investigating or prosecuting criminal offences. MLA requests can be made for various types of material including evidence, service of process (such as a summons), procedural documents, freezing orders, banking information, and to facilitate obtaining evidence through telephone or video link. For information about MLA generally, see Practice Note: Mutual legal assistance (MLA). The Crime (International Co-operation) Act 2003 (C(IC)A 2003) implements the UK’s MLA framework, making provisions that further the UK government’s commitments under various international MLA agreements (treaties) in relation criminal proceedings and investigations. Service of procedural documents (process) For the purposes of MLA in criminal matters, 'process', means any summons or order issued or made by a court, and includes (a) any other document issued or made by a court for service on parties or (b) witnesses and any document issued by a prosecuting authority

This Practice Note covers the regime for mutual legal assistance in restraint and confiscation proceedings under Part 11 of the Proceeds of Crime Act 2002 (POCA 2002) and Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (2005 Order), SI 2005/3181 and links to the Mutual Legal Assistance Guidelines (MLA Guidelines). It deals with requests for assistance from overseas in restraint proceedings (overseas restraint orders), requests for assistance from overseas for confiscation orders and UK requests for overseas assistance in restraint and confiscation proceedings. Mutual legal assistance in restraint and confiscation proceedings Mutual legal assistance treaties (MLAT) generally require the signatory States to provide assistance in restraining and confiscating the proceeds of crime. The UK’s MLAT restraint/confiscation provisions are set out in POCA 2002, Pt 11, which also sets out the UK’s domestic restraint/confiscation regimes in POCA 2002, Pts 2–4. POCA 2002, ss 444 and 445 provide the UK’s law enforcement authorities with the power to implement secondary legislation to give effect to requests

Mutual recognition is a principle which presumes that Member States should accept structurally comparable standards of other Member States, but allows them to justify the application of their own standards on the basis of proportionate public-interest requirements.

Joint or separate wills made as a result of an agreement between the parties to create irrevocable interests in favour of ascertainable beneficiaries.

Occupiers and overriding interests Overriding interests are interests to which a registered title is subject, even though they do not appear on the register. They are binding both on the registered proprietor and on a person who acquires

Where an electronic document review platform is, or can be, used to prepare a party’s disclosure, the closure of their instructing solicitor’s offices part way through the disclosure exercise should not significantly disrupt it. Electronic platforms can be accessed by reviewing staff remotely, and any hard copy documents can be scanned into electronic format. However, the requirement for offices to shut down may mean that disclosure exercises conducted solely on the basis of scrutinising paper documents, which cannot be carried out using a document review platform, will therefore be in jeopardy. Varying disclosure order In many cases involving disclosure, the urgency to complete the exercise will not be pressing and timetables can be varied or extended. Early contact with opposing parties is important in order to agree extensions of time, stays and, if necessary, consent orders to be approved by the court extending time for taking mandated steps. Where