OECD releases manual on the handling of multilateral MAPs and APAs

February 23, 20230

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 Tax Administration. 

In cases where different parts of the same transaction or arrangement involving an MNE are covered by multiple bilateral tax treaties, multilateral MAPs and APAs provide more tax certainty to taxpayers and tax administrations. 

For tax administrations:  

  • MoMA provides the necessary tools for tax administrations to decide whether the application of any of these procedures is appropriate in light of their own MAP and APA processes; 
  • It also provides guidance that can be incorporated in their own domestic guidance on MAP and APA processes for additional clarity. 

For taxpayers: 

  • The manual explains the measures taxpayers can take in order for tax administrations to consider MAP and APA cases multilaterally and the type of cooperation expected from tax administrations. 

Since most jurisdictions have limited experience coordinating multilateral MAP and APA cases, MoMA provides guidance to both processes from a legal and procedural perspective. The manual proposes various approaches based on the practices of different jurisdictions. However, it does not impose a set of legally enforceable standards. 

Proposed Timeline 

MoMa provides a suggested timeline for standard multilateral cases. Both multilateral MAP cases and APA cases should be resolved within 36 months of the request receipt. However, the first position paper should be delivered within 12 months of the receipt of MAP or APA request. 



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