Manual on Effective Mutual Agreement Procedures (MEMAP)
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/manual-on-effective-mutual-agreement-procedures-memap_2bb3ab55-en.html
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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. MEMAP is intended as a guide to increase awareness of the MAP process and how it should function. It will provide...
