OECD Updates Manual on Effective MAP: Practical Tax Takeaways
Posted on
OECD Updates Manual on Effective MAP: Practical Tax Takeaways
In early February 2026, the OECD released an updated edition of its Manual on Effective Mutual Agreement Procedures, consolidating and refining prior guidance on the MAP process through the entire lifecycle of a proceeding under bilateral income tax treaties. This article examines seven key takeaways from the updated Manual, highlighting its implications for tax departments in the current controversy environment. The Manual aims to improve the effectiveness and timeliness of MAP proceedings, potentially allowing competent authorities to focus on more complex disputes.
To read more go here Subscription Required
Member Companies
