Transfer pricing

Introduction

 

 
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Introduction

The aim of this online Manual on Effective Mutual Agreement Procedures (MEMAP) is to make available, to both tax administrators and taxpayers in the Organisation for Economic Co-operation and Development’s (OECD’s) Member countries and non-OECD Member countries, basic information on the operation of Mutual Agreement Procedures (MAP) under bilateral tax treaties and to identify best practices for MAP.

 

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