Upcoming Events
  • AMCHAM Taxation Committee Meeting
    • DATE & TIME

      Friday, May 22, 2026

      2:00 PM - 3:30 PM

    • VENUE

      Bae, Kim & Lee (BKL) Office | Centropolis Building, Tower B, 26th Floor (26 Ujeongguk-ro, Jongno-gu, Seoul)

    EVENT DESCRIPTION
    This session will provide an in-depth exploration of the 2026 Manual on Effective Mutual Agreement Procedures (MEMAP), recently released by the OECD. The manual offers comprehensive guidance for both competent tax authorities and taxpayers, covering all key aspects of accessing and operating the mutual agreement procedure (MAP) under tax treaties. It also sets out a wide range of practical best practices aimed at improving the efficiency and effectiveness of MAP processes.

    Participants will gain valuable insights into the implications of the manual for both taxpayers and tax administrations, as well as its broader impact on the evolving tax controversy landscape and the overall functioning of dispute resolution mechanisms.

    The session will conclude with forward-looking perspectives on the OECD’s tax certainty agenda, highlighting emerging trends and what lies ahead for international tax dispute prevention and resolution.

    Detail
    TOPIC 2026 Manual on Effective Mutual Agreement Procedures (MEMAP)
    COST
    RSVP/PAYMENT BY Noon, Wednesday, May 20, 2026
    About the Speaker
    • Dr. Robert J. Danon, Professor of Law, University of Lausanne

      Robert J. Danon is a tenured Professor of Law ("Professeur ordinaire") at the University of Lausanne (Switzerland), where he heads its Tax Policy Center and leads its research platform dedicated to Tax-Related Disputes and International Arbitration. He has published, edited or co-edited over 150 articles or books in most areas of domestic, international tax law and investment law. He is a co-editor of the two forthcoming volumes: "Tax Matters in International Investment Arbitration" (Danon/Wuschka/Ziegler ed.) and "Tax Treaty Interpretation under the Vienna Convention on the Law of Treaties" (Danon/Maisto/Martin Jiménez ed.)

      With over 25 years of professional experience in domestic and international taxation, Professor Danon is recognized internationally as combining deep academic insight with extensive practical expertise in resolving complex tax controversies and advising on the evolving global tax landscape.

      Professor Danon serves or has served on the board of various leading organizations and associations dealing with taxation matters. From 2017 to 2025 he was the Global Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) - the world’s foremost tax association, founded in 1938 and present in 116 countries – and was subsequently appointed as Honorary Member.
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