有效相互协议程序手册（2026年版）：BEPS包容性框架

Manual on Effective MutualAgreement Procedures (2026 Edition) Inclusive Framework on BEPS OECD/G20 Base Erosion and Profit Shifting Project Manual on Effective Mutual AgreementProcedures (2026 Edition) Inclusive Framework on BEPS This work was approved anddeclassified bytheInclusive Framework on BEPSon18/12/2025. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers andboundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2026),Manual on Effective Mutual Agreement Procedures (2026 Edition):Inclusive Framework on BEPS,OECDPublishing, Paris,https://doi.org/10.1787/076ac4bd-en. Photo credits:© metamorworks/Shutterstock.com Attribution4.0 International (CCBY4.0) This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/).Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and the translation, only the text of originalwork should be considered valid.Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should notbe reported as representing the official viewsof the OECD or of its Member countries.Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules2012. The seat of arbitration shall be Paris (France). The numberof arbitrators shall be one. Preface &Status of the MEMAP TheManual on Effective Mutual Agreement Procedures(“MEMAP”) has been developed to serve as acomprehensive guide for navigating the Mutual Agreement Procedure (“MAP”) and especially its practicalapplication. Its purpose is to provide both tax administrations and taxpayers with valuable insights, withoutimposing binding rules or requirements. In 2023, the Forum on Tax Administration (“FTA”) MAP Forum agreed to undertake a revision of the 2007MEMAP. The objective of this project was to update and enhance the MEMAP with a greater practicalfocus, providing comprehensive guidance to both competent authorities andtaxpayerson the effectiveconduct of the MAP process. The revised MEMAP aims to highlight not only good practices identifiedbythe FTA MAP Forumbased onyears of experiencein dealing with questions that arise inMAP, but alsocommon challenges and evolving issues, based on input received from both competent authorities and thebusiness community. Accordingly, a Focus Group of 17 jurisdictions was formed to lead this work. This group held its firstmeeting in February 2024. At this meeting, the Focus Group discussed launching a comprehensive surveyaimedat gathering feedback from both competent authorities and business stakeholders.Earlydiscussions indicated that while the existing MEMAP continued to serve as a useful reference tool,particularly for jurisdictions newer to MAP, there was consensus that the Manual should be modernised toreflect practical developments since its publication, incorporate the work under the BEPS Action 14Minimum Standard and introduce more detailed, practical guidance for the day-to-day handling of MAPcases. Following the initial meeting, survey documents were circulated in February 2024 to all competentauthorities in the FTA MAP Forum as well as to business stakeholders. These survey documents set outthe proposed themes for the revised MEMAP and included specific questions covering each step of theMAP process. Focus Group members were invited to submit their responses by April 2024. The response to the surveys was substantial. Over 50 competent authorities and more than ten businessrespondents, including representative bodies for multinational enterprises and large tax advisory firms,provided detailed feedback. These responses offered a wide range of insights into the current functioningof MAP, including areas where existing guidance was working well, where difficulties frequently arise andwhere practical improvements could be made. Based on the analysis of this input, and as agreed by the Focus Group, this revised MEMAP builds uponthe content of the original document but introduces a new structure and significant enhancements. Itprovides updated and practical guidance that reflec