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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.

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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