EMEA Dbriefs - Dispute Resolution – New OECD Manual on Effective Mutual Agreement Procedures

The OECD Inclusive Framework has published an updated Manual on Effective Mutual Agreement Procedures (MEMAP). The manual is designed as a comprehensive, practical guide to the Mutual Agreement Procedure (MAP) under double tax treaties, that reflects current practice and experiences, identifies key issues, and outlines 59 best practices for countries and businesses to alleviate double taxation. What does the revised manual mean for your organisation? We’ll discuss:

• the steps of an ‘ideal MAP process’;
• best practices for businesses and competent authorities; and
• timeframes.

Keep up-to-date with this important dispute resolution area.