Latest Documents


  • 7-February-2007

    English

    Manual on Effective Mutual Agreement Procedures (MEMAP)

    The online Manual on Effective Mutual Agreement Procedures (MEMAP) makes available, to both tax administrators and taxpayers, basic information and best practices regarding the Mutual Agreement Procedure (MAP).

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  • 17-February-2006

    English

    Manual on Effective Mutual Agreement Procedures - Index

    The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding the Mutual Agreemetn Procedures (MAP) process. The goal is to make this information as accessible as possible and to allow users to understand the MAP process in a general but practical context.

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  • 3-February-2006

    English

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

    In the summer of 2004 the Working Group produced a Draft Progress Report that describes three different kinds of proposals for improving dispute resolution: current proposals, proposals for future work, and proposals for future study.

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  • 1-February-2006

    English

    Recent OECD Initiatives to Resolve International Tax Disputes

    Public Consultation Meeting on Recent OECD Initiatives to Improve International Tax Dispute Settlement Procedures, 13 March 2006, in Tokyo.

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  • 18-January-2005

    English

    US Business engages OECD on international tax issues

    An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.

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  • 29-April-2003

    English

    OECD Launches Project on Improving the Resolution of Cross-Border Tax Disputes

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

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