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Update to Irish Revenue Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland

  • Ireland
  • General

08-08-2017

Irish Revenue have updated their Tax and Duty Manual to provide for Guidelines for requesting Mutual Agreement Procedure assistance in Ireland. MAP is a mechanism, under a relevant Double Taxation Agreement (“DTA”) and, or the EU Arbitration Convention, by which two tax authorities try to come to a mutual agreement for eliminating double taxation and resolving conflicts on interpretation of the relevant DTA. 

If you would like any further information on this update please feel free to contact a member of our Tax Group.

The Revenue Tax and Duty manual is available here.

For more information contact

Alan Connell, Partner
Niamh Caffrey, Consultant

Disclaimer

This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full terms and conditions on our website.

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