February 5, 2026
OECD: Updated Manual on Effective Mutual Agreement Procedures for MAP Implementation
Summary
The Organisation for Economic Co-operation and Development (OECD) published the Manual on Effective Mutual Agreement Procedures (2026 Edition) on February 2, 2026, clarifying practical guidance, procedural templates, and best practices for the conduct of Mutual Agreement Procedures (MAP) under the BEPS Inclusive Framework. The 2026 edition updates the 2007 manual by providing a structured resource for competent authorities and taxpayers on MAP lifecycle stages, including dispute prevention, access and eligibility criteria, bilateral negotiations, and MAP arbitration guidance.
Key points
Purpose and Scope of the MEMAP (2026 Edition)
The Manual on Effective Mutual Agreement Procedures (2026 Edition) aims to support effective international tax dispute resolution under bilateral tax treaties by providing comprehensive, non-binding guidance on MAP. It is intended for use by competent authorities and taxpayers to facilitate consistent and effective MAP application across jurisdictions. The 2026 edition builds on the foundational 2007 version, integrating practical experience and best practices developed through the Forum on Tax Administration (FTA) MAP Forum.
Structure and Lifecycle Guidance
The revised MEMAP is organized around key areas of the MAP lifecycle:
Dispute Prevention and Competent Authority Organization:
The manual highlights practices for structuring competent authority functions, proactive dispute prevention measures, and pre-MAP engagement between taxpayers and authorities.
Access to MAP and Unilateral Relief:
The guidance includes criteria for determining taxpayer eligibility for MAP and outlines approaches to unilateral relief where disputes may be resolved without progressing to bilateral negotiations.
Bilateral MAP Negotiations and MAP Arbitration:
For the first time, the manual provides detailed guidance and best practices for conducting MAP arbitration and structuring bilateral discussions, including preparation of position papers and management of physical and virtual negotiation meetings.
Capacity Building and Practical Tools:
The manual includes templates and procedural tools to assist jurisdictions with varying levels of MAP experience, aimed at enhancing operational efficiency and consistency in the MAP process.
Non-Binding Nature and International Context
The MEMAP serves as non-binding guidance, complementing existing international instruments such as the OECD Model Tax Convention, its Commentary, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, and domestic MAP procedures. It is not intended to modify treaty obligations or create enforceable rights or obligations under bilateral tax treaties.
Source
Organisation for Economic Co-operation and Development, Manual on Effective Mutual Agreement Procedures (2026 Edition) (February 2, 2026)
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Disclaimer:
This content is for general informational purposes only and does not constitute professional advice.
Information provided herein is based on publicly available sources as of the publication date and may be subject to change.
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