2 February 2026 the OECD has released a new 2026 version of the Manual on Effective Mutual Agreement Procedures (MEMAP).
The Manual supports the broader focus of the BEPS Inclusive Framework and Forum on Tax Administration (FTA) to improve international tax dispute resolution as part of the tax certainty agenda. Building on the 2007 edition, it provides non-binding, comprehensive practical guidance to competent authorities and taxpayers on the effective conduct of the Mutual Agreement Procedure (MAP).
It features 59 best practices targeted at both competent authorities and taxpayers that were developed directly by competent authorities in the FTA MAP Forum, based on input from all stakeholders and grounded in over a decade of experience.
Beyond detailed procedural guidance, the Manual addresses organisational considerations, such as the ideal staffing of a competent authority function and the solution-oriented mindset required to handle cases effectively. It also outlines steps that jurisdictions can take to proactively prevent disputes.
The Manual is designed to assist jurisdictions and offers detailed guidance and best practices related to MAP arbitration, 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.