OECD releases revised version of the Manual on Effective Mutual Agreement Procedures (MEMAP) to strengthen tax treaty dispute resolution
The OECD released updated guidance by the Inclusive Framework on BEPS, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and timely manner. This has been announced with a news release on the website of the OECD. The Manual on Effective Mutual Agreement Procedures (MEMAP): 2026 Edition serves as a roadmap for navigating the Mutual Agreement Procedures (MAP) and includes practical ...
Tax certainty and Mutual Agreement Procedures: OECD released new statistics on tax disputes, showing positive outcomes but with challenges remaining. OECD also the results of the 2024 MAP and APA Awards and the 2025 Update of the Consolidated Information on Mutual Agreement Procedures
At the 7th OECD Tax Certainty Day held on Friday, October 31, 2025, the OECD released new statistics on Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangement (APAs), providing a comprehensive view of how jurisdictions resolve cross-border tax disputes and prevent double taxation. This has been announced with a news release on the website of the OECD. The MAP statistics form part of the BEPS Action 14 Minimum Standard and ...