Panel Discussion: Audits, judicial remedies, MAP, BAPA and beyond – the policy experience (OECD and UN perspective)

The second panel examined the policy experience from OECD and UN perspectives. Discussion leader Ms Belinda Chan, Head of Tax at Temasek International, led a panel that covered the new OECD Manual on Effective Mutual Agreement Procedures (MEMAP), other policy options such as expert opinion and mediation, managing disputes beyond MAP, the case of indirect taxes, and an overview of the UN Framework Convention and its protocol on dispute resolution. Panel members included Mr Sriram Govind, Co-Head of the Tax Certainty Unit at the OECD, Ms Linda Cheng from IRAS, Ms Yong Sing Yuan, Partner at KPMG, Dr. Luisa Scarcella, Global Policy Lead at the International Chamber of Commerce, and Mr Michael Nixon, Partner at Deloitte.