On 5 March 2020, the Gibraltar Income Tax Office issued Guidance on the Mutual Agreement Procedure. The purpose of the document is to provide guidance and explain how taxpayers can use the Mutual Agreement Procedure (MAP) to seek assistance from the Competent Authority in Gibraltar in order to resolve disputes in relation to taxation that is not in accordance with, or within scope of, the provisions of a relevant Double Taxation Agreement (DTA). The guidance covers several areas, including an…