The Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures (CIM) has been produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTPA) under the auspices of the Forum on Tax Administration’s Mutual Agreement Procedure Forum of the Committee on Fiscal Affairs.
The report was prepared by Mr Pierre-Louis Chenu, Mr Jonathan Fraser, Mr Sriram Govind, and Ms Aya Okimoto, all part of the Tax Certainty Unit, under the supervision of Ms Sandra Knaepen, Co-Head of the Tax Certainty Unit and Acting Head of Tax Administration and VAT (TAV) Division within CTPA.
The authors would like to thank colleagues in the OECD for their invaluable comments and practical support in finalising the publication, including Ms Sonia Nicolas, Ms Zoe Wellenkamp, Ms Madeleine Kotfitzki, and Mr Alasdair Baker of the TAV, as well as the CTPA Communications team. The authors would also like to thank the FTA MAP Forum delegates for their contributions to the collected information.