OECD’s releases Manual on Effective Mutual Agreement Procedures,  providing practical guidance to help tax authorities resolve cross-border transfer-pricing disputes efficiently, reduce double taxation and improve certainty for taxpayers

The manual updates OECD guidance on the mutual agreement procedure (MAP) under tax treaties, outlining best practices, procedural steps and tools that competent authorities can use to address transfer-pricing and other treaty-related disputes. It aims to support consistent, timely and transparent resolution of cross-border tax issues, fostering more predictable outcomes and strengthening taxpayer confidence in dispute-resolution mechanisms.