OECD releases manual on the handling of multilateral MAPs and APAs

On February 1st, 2023, the OECD released a Manual on the handling of multilateral MAPs and APAs (MoMA). The MoMA is part of the “tax certainty program” of the Forum on […]

On February 1st, 2023, the OECD released a Manual on the handling of multilateral MAPs and APAs (MoMA). The MoMA is part of the “tax certainty program” of the Forum on […]