Multilateral mutual agreement procedures and advance pricing arrangements – OECD issue new manual

The OECD have issued the Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements – Enhancing Tax Certainty.

https://www.oecd.org/tax/dispute/manual-on-the-handling-of-multilateral-mutual-agreement-procedures-and-advance-pricing-arrangements-f0cad7f3-en.htm