Revenue eBrief No. 73/17

01 August 2017

Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland

In broad terms, a 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 of interpretation of the relevant DTA.

Guidance on the operation of MAP is contained in Tax and Duty Manual Part 35-02-08 (Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland).