OECD publishes Manual on Handling of Multilateral Mutual Agreement Procedures and APAs
The Organisation for Economic Cooperation and Development (OECD) published a manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) on February 1, 2023. The manual provides guidance on handling Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs), designed to help taxpayers avoid double taxation and provide greater […]
