The Manual also does not separately address issues of branches and permanent establishments, nor deals with the Mutual Agreement Procedure (MAP) in any great detail, although the MAP is frequently relied on in transfer pricing cases, it has a broader application. ###>The Manual also does not separately address issues of branches and permanent establishments, nor deals with the Mutual Agreement Procedure (MAP) in any great detail, although the MAP is frequently relied on in transfer pricing cases, it has a broader application.