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OECD releases manual on the handling of multilateral mutual agreement procedures and advance pricing arrangements pursuant to tax certainty agenda

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/about/news/announcements/2023/02/oecd-releases-manual-on-the-handling-of-multilateral-mutual-agreement-procedures-and-advance-pricing-arrangements-pursuant-to-tax-certainty-agenda.html
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In line with the Forum on Tax Administration's tax certainty agenda, the OECD has published a Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements, intended to be abbreviated as the MoMA.
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