Manual on Effective Mutual Agreement Procedures (2026 Edition): Inclusive Framework on BEPS
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/manual-on-effective-mutual-agreement-procedures-2026-edition_076ac4bd-en.html
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The Manual on Effective Mutual Agreement Procedures (MEMAP) (2026 Edition) supports the broader focus of the BEPS Inclusive Framework and Forum on Tax Administration (FTA) to improve international tax dispute resolution as part of the tax certainty agenda. Building on the 2007 edition, it provides non-binding, comprehensive practical guidance to...
