Mutual Agreement Procedure – CFR guidelines

The Office of the Commissioner for Revenue has issued guidelines on the Mutual Agreement Procedure (MAP) which may be invoked with a view to resolving an international tax dispute, pursuant to the MAP provision in a Double Taxation Agreement or the EU Arbitration Convention (90/463/EEC).

The guidelines explain the functioning of the MAP procedure, and lists the matters which can be addressed, specifying matters such as attribution of profits to a PE and transfer pricing adjustments, as well as more broadly, any situation in which a person considers tax not to have been levied in accordance with the terms of a Double Taxation Agreement. They also set out the manner in which a request for the MAP is to be made, listing the minimum information and documentary requirements.

A formal request for MAP will be considered if the taxpayer has reasonable grounds for requesting the procedure, and the mere existence of an audit by another contracting state under a Treaty would not be considered sufficient to justify a request.

A copy of the MAP Guidelines can be obtained at this link.