OECD: Revised manual on effective mutual agreement procedures (MAPs)
New guidance and best practices for international tax dispute resolution
The Organisation for Economic Cooperation and Development (OECD) today released the 2026 edition of the Manual on Effective Mutual Agreement Procedures, supporting 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.
According to the OECD release, the revised manual provides non-binding, comprehensive practical guidance to competent authorities and taxpayers on the effective conduct of the mutual agreement procedure (MAP), featuring 59 best practices developed by competent authorities in the FTA MAP Forum.
The manual includes detailed procedural guidance, addresses organizational considerations such as staffing and solution-oriented approaches, and outlines steps jurisdictions can take to prevent disputes proactively.
For the first time, the manual offers detailed guidance and best practices related to MAP arbitration, along with practical templates for jurisdictions new to the process.