On 1 August 2017, Irish Revenue published a guidance on the operation of Mutual Agreement Procedure (MAP) is contained in Tax and Duty Manual Part 35-02-08.
The purpose of this guidance is to set out the process through which taxpayers can request assistance from the Competent Authority in Ireland to resolve disputes arising from taxation not in accordance with the provisions of the relevant double taxation agreement (DTA) and/or the EU Arbitration Convention.
In Ireland, Revenue is the Competent Authority. Taxpayers may request mutual agreement procedure (MAP) assistance under the terms of the relevant DTA and/or the EU Arbitration Convention.
