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MANUAL ON EFFECTIVE MUTUAL AGREEMENT

www.oecd.org

5 INTRODUCTION About this Manual The aim of this online Manual on Effective Mutual Agreement Procedures (MEMAP) is to make available, to both tax administrators and taxpayers in the Organisation for Economic Co-operation and

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MANUAL ON EFFECTIVE MUTUAL AGREEMENT

www.oecd.org

to both tax administrators and taxpayers in the Organisation for Economic Co-operation and Development’s (OECD’s) Member countries and non-OECD Member countries, basic information on the operation of Mutual Agreement Procedures (MAP) under bilateral tax treaties and to identify best practices for MAP. Purpose of the manual

  Economic, Development, Manual, Operations, Code, Effective, Agreement, Mutual, Organisation, Manual on effective mutual agreement, Organisation for economic co, Operation and development

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