MANUAL ON EFFECTIVE MUTUAL AGREEMENT …

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT MANUAL ON EFFECTIVE MUTUAL AGREEMENT PROCEDURES (MEMAP) February 2007 Version CENTRE FOR TAX POLICY AND ADMINISTRATION 2 MANUAL ON EFFECTIVE MUTUAL AGREEMENT PROCEDURES (MEMAP) PREFACE This online MANUAL on EFFECTIVE MUTUAL AGREEMENT Procedures (MEMAP)* is part of a broader project to improve the functioning of existing international tax dispute procedures and to develop supplementary dispute resolution mechanisms. More information about the project, the proposed supplementary dispute resolution mechanism, and other suggested improvements to the MUTUAL AGREEMENT Procedures (MAP) process can be found at under Dispute Resolution. MEMAP is intended as a guide to increase awareness of the MAP process and how it should function. It will provide tax administrations and taxpayers with basic information on the operation of MAP and identify best practices for MAP without imposing a set of binding rules upon Member countries.

operation of Mutual Agreement Procedures (MAP) under bilateral tax treaties and to identify best practices for MAP. Purpose of the manual The overall purpose of this manual is the continued improvement of the MAP process as it applies in countries’ treaty relationships. For both OECD Member countries and non-OECD economies, this means

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