The MAP is an alternative dispute resolution procedure included in the DTAs signed by Peru to prevent and resolve disputes related to the interpretation or application of the provisions of the DTA in a timely manner. Pursuant to the provisions of the DTA signed by Peru, the MAP may be initiated when a person considers that the measures adopted by one or both Contracting States imply, or may imply, an imposition that is not in conformity with the provisions of the DTA, or perceives difficulties and doubts arising from the interpretation or application of an DTA, regardless of the remedies provided by the domestic law of those Contracting States.