The OECD has released updated guidance by the Inclusive Framework on BEPS, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and timely manner.
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.
A Comprehensive Guide to the MAP Lifecycle
The 2026 MEMAP moves beyond theoretical guidance to offer a hands-on resource for the entire lifecycle of a MAP case, structured around four key areas:
- Dispute prevention and competent authority organisation. The 2026 MEMAP places a renewed emphasis on the pre-MAP phase, highlighting how jurisdictions can structure and staff their competent authority function to be solution-oriented and identifies proactive measures to prevent disputes before they arise. Guidance on conducting effective pre-MAP consultations and setting clear reciprocal expectations between taxpayers and tax administrations is also included.
- Access to MAP and unilateral relief. To ensure eligible taxpayers are not denied access to dispute resolution, the 2026 MEMAP provides clear best practices for the unilateral phase. This covers the ideal structure of a MAP request, the assessment of eligibility, and the criteria for determining when a taxpayer’s objection is justified. It also clarifies when unilateral relief should be granted to resolve issues early without moving to a bilateral negotiation.
- Bilateral discussions and MAP arbitration. One of the main focuses of the 2026 MEMAP is the government-to-government negotiation process. It offers practical advice on structuring position papers and conducting productive physical or virtual meetings. It addresses the treaty obligation to "endeavour to resolve" cases, ensuring that jurisdictions do not unreasonably restrict the MAP process and includes, for the first time, detailed guidance and best practices for conducting MAP arbitration.
- Capacity building and practical templates. Recognising the diverse levels of experience across countries and jurisdictions, the 2026 MEMAP includes specific guidance to support low-capacity jurisdictions in establishing efficient MAP programmes, and is accompanied by a suite of practical tools, including templates for MAP requests and position papers.
Launch webinar
The OECD will host a launch webinar on 10 February 2026, presenting the 2026 MEMAP and providing practical insights into its application in the context of tax treaty dispute resolution. The webinar will be held via Zoom in English, with French interpretation.
To register to the event, visit: https://www.oecd.org/en/events/2026/02/strengthening-tax-certainty-through-dispute-resolution.html
To access the 2026 MEMAP, visit: https://www.oecd.org/en/publications/manual-on-effective-mutual-agreement-procedures-memap_2bb3ab55-en.html.
Enquiries should be directed to the Communications Office in the OECD Centre for Tax Policy and Administration.
