Revenue has published guidelines for taxpayers on assistance available from Revenue in resolving disputes arising from taxation not in accordance with the provisions of the relevant double taxation agreement (“DTA”) and/or the EU Arbitration Convention. This is called Mutual Agreement Procedure (MAP) assistance.

Broadly, MAP is a process under a relevant 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.

The guidelines are published in the Revenue Tax and Duty Manual Part 35-02-08.