Improving Resolution for Cross-Border Tax Disputes

The OECD has launched a major project to improve the effectiveness of the Mutual Agreement Proceedure (MAP) of Article 25 of the OECD Model Tax Convention (futher information).

We are also inviting business, academics and other interested parties to contribute to the project.     

Word Questionnaire / PDF Questionnaire

Also available in French: Questionnaire en Word / Questionnaire en PDF

Top of page

Draft Progress Report that describes three different kinds of proposals for improving dispute resolution.

2004 Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes