OECD Releases Updated Mutual Agreement Procedure Manual

The OECD released the long-awaited update of its manual on mutual agreement procedures Monday to guide taxpayers and authorities in navigating the dispute resolution process.

The new Manual on Effective Mutual Agreement Procedures, or MEMAP, explains how to participate in and conduct an effective MAP process, highlighting some best practices, common challenges, and evolving issues.

Tax treaties between jurisdictions frequently allow taxpayers to ask for a MAP when facing double tax issues between jurisdictions. The jurisdictions in question, along with the taxpayer, then discuss ...