The OECD has released a comprehensively updated Manual on Effective Mutual Agreement Procedures (MEMAP), featuring 59 best practices and new guidance on MAP arbitration to help tax authorities and businesses resolve international tax disputes more efficiently, with a technical webinar held to support its implementation across the BEPS Inclusive Framework.
The OECD hosted a technical webinar on the revised Manual on Effective Mutual Agreement Procedures (MEMAP) on 10 February 2026, in support of the broader focus of the BEPS Inclusive Framework and the Forum on Tax Administration (FTA) on improving international tax dispute resolution.
This follows the OECD’s publication of the 2026 edition of the Manual on Effective Mutual Agreement Procedures (MEMAP) on 2 February 2026.
Developed by competent authorities in the FTA MAP Forum and building on the 2007 edition, the 2026 version of the MEMAP played a central role in the tax certainty agenda, providing competent authorities and taxpayers with comprehensive practical guidance and best practices for the effective conduct of the Mutual Agreement Procedure (MAP) process.
During the webinar, Achim Pross, Deputy Director of the OECD Centre for Tax Policy and Administration, and Sriram Govind, Acting Co-head of the Tax Certainty Unit, alongside experts Harm Mark Pit (Chair, FTA MAP Forum), Sandra Knaepen (EY) and Karine Halimi-Guez (Booking Holdings), presented the key components of the revised Manual. This included close to 60 best practices covering each step of the MAP process, measures to proactively prevent disputes, and the organisation of an efficient and effective competent authority function. This also featured practical guidance on MAP arbitration not covered by the original MEMAP.
The webinar provided government officials, business stakeholders and tax practitioners with insights into the revised Manual, designed as an end-to-end resource for both competent authorities and taxpayers to navigate the MAP process and strengthen dispute resolution in cross-border taxation.
The Manual on Effective Mutual Agreement Procedures (MEMAP): 2026 Edition serves as a roadmap for navigating the Mutual Agreement Procedures (MAP) and includes practical guidance, best practices and templates to support consistent and effective international tax dispute resolution. While building on the foundation of the 2007 edition, the revised MEMAP introduces a new structure informed by real-world experience of competent authorities. The Manual features 59 aspirational best practices drawing on input from both tax administrations and business, as well as on more than a decade of insights from the BEPS Action 14 peer reviews and practical discussions on MAP cases.
