The Dominica Inland Revenue Division released new Mutual Agreement Procedure (MAP) Guidelines on 4 February 2025, along with a MAP application form. The guidelines cover various aspects of MAP, including defining tax conventions, outlining the scope of MAP, reasons for requesting MAP, eligibility, and the process for initiating a request. It also details the format, time limits, and fees associated with MAP applications, as well as the expectations of taxpayers. In general, MAP requests mus…