The OECD hosted a technical webinar on the revised Manual on Effective Mutual Agreement Procedures (MEMAP), supporting the broader focus of the BEPS Inclusive Framework and the Forum on Tax Administration (FTA) to improve international tax dispute resolution. 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 2026 edition of the MEMAP was made available on the 2 February 2026 on the OECD website.
