OECD Progressing Update to Mutual Agreement Procedures Manual

The Organization for Economic Cooperation and Development is hoping to update by the end of 2025 its manual that countries and companies use to guide dispute resolution, an official said Friday.

Achim Pross, deputy director for the OECD’s Center for Tax Policy and Administration, provided updates on a range of projects the organization is undertaking, including the Manual on Effective Mutual Agreement Procedures, MEMAP, program. MEMAP hasn’t been updated since 2007.

“It is very close and it is coming. Let’s see whether it’s in time for Christmas or not,” said Pross, speaking at the OECD Tax Certainty Day 2025 in ...